Current Attempt in Progress Splish Brothers Inc.'s December 31, 2020 balance sheet showed the following: 6% preferred stock. $10 par value, cumulative, 40000 shares authorized; 21000 shares issued $210000 Common stock, $10 par value, 4,000,000 shares authorized: 2,600,000 shares issued 2.560,000 shares 19700000 outstanding 73000 28800000 Paid-in capital in excess of par value - preferred stock Paid-in capital in excess of par value - common stock Retained earnings Treasury stock (40,000 shares) 9650000 500000 Splish declared and paid a $88800 cash dividend on December 15, 2020. If the company's dividends in arrears prior to that date were $22600, Splish's common stockholders received $66200 no dividend O $76200 $53600