18. Siwon Corporation has the following two categories of stock:

A) Preferred stock (6 percent cumulative, $10 par, 25,000 shares authorized, 10,000 shares issued and outstanding) B) Common stock ($7 par, 250,000 shares authorized, 120,000 shares issued and outstanding)

Given this information, if the company pays a total dividend of $108,000 in the current year, and three years dividends are in arrears, common stockholders will receive_______