Burnell, Inc. has $250,000 of 4%, cumulative preferred stock outstanding at December 31, 2018, and December 31, 2019. The board of directors declared and paid a $8,000 dividend in 2018. In 2019, $30,000 of dividends are declared and paid. What are the dividends received by the preferred and common shareholders in 2019? Preferred Common $18,000 $12,000 $15,000 $15,000 $12,000 $18,000 $10,000 $20,000