ABC has 5,000 shares of 4%, 50 par value, cumulative preference shares and 100,000 ordinary shares with a $1 par value outstanding at December 31, 2019, and December 31, 2020. The board of directors declared and paid a 8,000 dividend in 2019. In 2020, 30,000 of dividends are declared and paid. What are the dividends received by the preference and ordinary shareholders in 2020? Preference Ordinary Select one: Preference 10,000 Preference 12,000 O Preference 18,000 Preference 15,000 Ordinary 20,000 Ordinary 18,000 Ordinary 12,000 Ordinary 15,000 2:35 ABC Co. purchased a building on January 2 by signing a long-term $480,000 mortgage with monthly payments of $4,500. The mortgage carries an interest rate of 10 percent. The amount owed on the mortgage after the first payment will be tion Select one: $480,000. O $475,500. O $479,500 To $476,000