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Berman Inc. has 6,000 shares of 6%, $50 par value, cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December

Berman Inc. has 6,000 shares of 6%, $50 par value, cumulative preferred stock and

50,000 shares of $1 par value common stock outstanding at December 31, 2013, and

December 31, 2014. The board of directors declared and paid an $12,000 dividend in

2013. In 2014, $72,000 of dividends are declared and paid. What are the dividends

received by the common stockholders in 2014?

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