Crane, Inc. has 9000 shares of 4%, $100 par value, noncumulative preferred stock and 90000 shares of $1 par value common stock outstanding at December 31, 2020, and December 31, 2021. The board of directors declared and paid a $49000 dividend in 2020. In 2021, $109000 of dividends are declared and paid. What are the dividends received by the preferred and common shareholders in 2021? Preferred Common $0 $109000 $83000 $26000 $54500 $54500 $36000 $73000