Doug Graves Cemetery had $70,000$ ?shares of common stock issued and outstanding on January $1,2024.$ ?During $2024,$ ?Graves took the following actions:

June $1$ ?Declared a $2-$for$-1$ ?stock split, when the fair value of the stock was $$45$ ?per share.

October $15$ ?Declared a $$0\mathrm{.}60$ ?per share cash dividend.

In Graves's statement of shareholders' equity for $2024,$ ?what amount should Graves report as dividends?

$$126,000$

$$154,000$

$$42,000$

$$84,000$