Alina Inc., has 4,000 shares of 5%, $50 par value, cumulative and fully participating preferred stock and 100,000 shares of $1 par value common stock outstanding at December 31, 2021, and December 31, 2020. The board of directors declared and paid an $8,000 dividend in 2020. Preferred stockholders received all the dividends for all prior years except the current year (2021). In 2021, $40,000 of dividends are declared and paid. What are the dividends received by the common stockholders in 2021?

Selected Answer:	D. $ 26,666.66
Answers:	A. None of these answers.
	B. $ 13,333.33
	C. $8,333.33
	D. $ 26,666.66
	E. $16,666.66