ABC Company began operations in January, 2017, by issuing 8,500 shares of 8%, cumulative, $65 par value preferred stock and 16,000 shares of $5 par value common stock. ABC Company paid $26,000 of dividends in 2017, they paid $45,000 of dividends in 2018, they paid $40,000 of dividends in 2019, they paid $28,000 of dividends in 2020, and they paid dividends of $85,000 in 2021. Calculate the amount of the $85,000 dividend paid in 2021 that was paid to common stockholders.