Beckham Corporation has 3,000 shares of $100 par value, 7% cumulative preferred stock, and 10,000 shares of $10 par value common stock outstanding during its first five years of operation. Beckham Corporation paid cash dividends as follows: 2018, $30,000; 2019, $0; 2020, $65,000; 2021, $30,000; 2022, $15,000. The amount of dividends received by the common stockholders during 2021 was: Select one: O a. $30,000 O b. $21,000 O c. $9,000 O d. $0