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Celebrity Inc. has the following shares outstanding at December 31, 2019: Common shares, $1,500,000 no par value, 10,000 shares issued and outstanding, unlimited number authorized.

Celebrity Inc. has the following shares outstanding at December 31, 2019:

Common shares, $1,500,000 no par value, 10,000 shares issued and outstanding, unlimited number authorized.

Preferred shares, $200,000, $5.00, no par value, non voting shares, 2,000 shares issued and outstanding.

The preferred shares are cumulative and non-participating.

Dividends have not been declared for the past two years.

Dividends declared are $30,000.

What is the total common share dividends?

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