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; 2019,50; 2020, $65,000; 2021, $30,000; 2022, 515,000. The amount of dividends received by the common stockholders during 2021 was: Select one: a $30,000 O b. $21,000 c. $9,000 d. $0 The Corace Company issued 2,000 shares of $2 par value stock to pay for legal services provided by Scavone Company. Market Value of the stock was $10 per share. The journal entry will include: Select one: a. A $20,000 debit to Legal Services Expense b. A $4,000 debit to Legal Services Expense O CA $20,000 credit to Common Stock d. A $20,000 credit to Paid-in-Capital in Excess of Par