Can someone please explain this answer I got with someones help. Im not even sure its right. Thank you in advance!

O Decrease in marketable securities by $9 million. O All of the above are not correct. Question 7 1 pts The shareholders' equity of Green Corporation includes $200,000 of $1 par common stock and $400,000 of 6% cumulative preferred stock. The board of directors of Green declared cash dividends of $60,000 in 2011 after paying $20,000 cash dividends in each of 2010 and 2009. What is the amount of dividends common shareholders will receive in 2011? O $18,000. $26,000 $28,000. $32,000