9 (10 points) During 2021, Cumberland Coffee Inc. had the following shares outstanding: (1) Preferred shares, $3, cumulative, 1,000 shares with dividends in arrears for 20X1 and 20X2. (2) Common shares, 2,000 shares. The total dividends declared for the current year were $21,000. What is the total ankount of dividends to which the preferred shareholders are entitled? $3,000 $12,000 $9,000 $6,000 Question 10 (10 points)