Burton Inc. has two classes of stock, 11%$100 par noncumulative Preferred Shares and $0.55 par Common Shares. Currently there are 15,000 shares of the preferred and 89,000 shares of the common shares outstanding. Last year there was a disaster that wiped out a major division and so there was no dividend. In the earlier years (before the disaster), a dividend was declared and paid that exceeded the maximum for the preferred shareholders. A dividend for the current year was just declared in the amount of $360,000. What is the amount of dividends that will go to the common shareholders? Respond rounded to whole dollars, without a dollar sign and without commas