Cullumber Corporation's December $31,2025$ balance sheet reported the following:$6\%$ preferred stock, $$20$ par value, cumulative,$26100$ shares authorized; $17400$ shares issued$ $348000$Common stock, $$10$ par value, $2920000$ shares authorized;$1898000$ shares issued, $1868800$ shares outstanding$18980000$Paid$-$in capital in excess of par $-$ preferred stock$52200$Paid$-$in capital in excess of par $-$ common stock$27250000$Retained earnings$9130000$Treasury stock $(29200$ shares$)613200$Cullumber declared and paid a $$72000$ cash dividend on December $15,2025.$ If the company's dividends in arrears prior to that date were $$20880,$ Cullumber's common stockholders received

$$30240.$no dividend.$$51120.$$$41760.$