Assume the following shares outstanding: (1) Preferred shares, $3, cumulative, 1.000 shares with dividends in arrears 3 years, for 20X1, 20X2, and 20X3. (2) Common shares, 2,000 shares. Total dividends declared in 20X4 were $30,000. What is the total amount of dividends to which common shareholders are entitled? $27000 O $21,000 $30,000 $18,000