1-Vangaurd Corporation's December 31,2020 balance sheet showed the following:- 8% preferred stock, $20 par value, cumulative, 20,000 shares authorized; 15,000 shares issued 300.000 Common stock, $10 par value, 2,000,000 shares authorized: 1,950,000 shares issued, 1,920,000 shares outstanding Paid-in capital in excess of par-preferred stock Paid-in capital in excess of par- common stock Retained earnings 19,500.00060,00027,000,0007,500,000Treasurystock(30,000shares)630,000 Vangaurd declared and paid a $96,000 cash dividend on December 15,2020 . If the company's dividends in arrears prior to that date were $20,000. What Vangaurd's common stockholders will receive