Gould Company has the following stock outstanding: Preferred Stock (2%, $30 par): 5,000 shares issued and outstanding Common Stock ($1 par): 11,000 shares issued and outstanding. The preferred stock is cumulative, and there are four years of dividends in arrears when Gould declares dividends of $67,000. How much of this will go to the PREFERRED shareholders? Hint: The amount of dividends in arrears does not include the dividends owed for the current year. O $52,000 $15.000 O $3,000 O $67.000