Crane Corp. has outstanding 21300 no par value, $0.80, preferred shares and 101300 no par value common shares. Dividends have been paid every year except last year and the current year. The carrying value of the preferred shares is $213000 and of the common shares is $303900. If the preferred shares are cumulative and non-participating and $101300 is distributed as a dividend, the common shareholders will receive $101300. $67220. $84260. $0