26 As the toughe capital structure for Wolline Plered shares325 par value cumulative, 2.000 shares outstanding with dividers in for the year 2018, 2019 and 2020. Common shares o par value, 2.000 shares outstanding Total dividends declared in 2021 were $30,000. The total amount of dividende payable to common shareholders is Select 330 000 O c. 521.000 O 18.000 Note O 2 27. The statement of earnings would not include Se on Otheted on prior years of changes in accounting standards Ob the efect of non-operating transactions Oct of continued operatione Od the effect of imporment of goodwil 2 28. Which of the following events decreases rareholders equity O Payments previously dedarod condividend. O Diario de portacond. O.Ducato la condividend for protered shares Dodao