5. Metlock, Inc. has 9000 shares of 5%, $100 par value, cumulative preferred stock and 18000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2018. The board of directors declares and pays a $88200 dividend in 2019 and in 2020. What is the amount of dividends received by the common stockholders in 2020?

.6. Kingbird Company's accounts receivable arising from sales to customers amounted to $163000 and $143000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $622000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is