Bramble Corporation's December $31,2021$ balance sheet showed the following:

$8\%$ preferred stock, $$20$ par value, cumulative, $11000$ shares

authorized; $8500$ shares issued

$$170000$

Common stock, $$10$ par value, $1000000$ shares authorized;

$975000$ shares issued, $960000$ shares outstanding

$9750000$

Paid$-$in capital in excess of par$-$preferred stock

$31400$

Paid$-$in capital in excess of par$-$common stock

$13530000$

Retained earnings

$3840000$

Treasury stock $(15000$ shares$)$

$310000$

Bramble declared and paid a $$57400$ cash dividend on December $15,2021.$ If the company's dividends in arrears prior to that date were $$10300,$ Bramble's common stockholders received

no dividend.

$$47100.$

$$33500.$

$$19500.$