Concord, Inc. has 26300 shares of 7%, $100 par value, noncumulative preferred stock and 49900 shares of $1 par value common stock outstanding at December 31, 2021. There were no dividends declared in 2020. The board of directors declares and pays a $243000 dividend in 2021. What is the amount of dividends received by the common stockholders in 2021? $58900 O $243000 O $184100 $0