21-BBC Company has 2,000 shares of 8%,50 par value,Cumulative Preferred stock & 50,000 shares of 1$ par value common stock outstanding at December31,2011 and December31,2012.the board of directors declared & paid 4,000$ cash dividend in 2011.in 2012, 20,000 of dividend are declared & Paid. The dividend received by the preferred & Common in 2012 are A-10,000 preferred & 10,000 common B-8,000 Preferred & 12,000 common C-6,000 preferred & 14,000 common D-12,000 Preferred & 8,000 common PI