Gutmann LLC began operations on 1/1/2013 and issued the following shares that day: Common Stock Cumulative Preferred Stock Non-cumulative Preferred Stock Dividend Par value Shares rate $2 800,000 $50 5,000 6% $30 2,000 9% Since beginning operations, Gutmann LLC has declared the following dividends: 2013: $11,000 2014: $5,000 2015: $23,000 2016: $51,000 How much of the dividend declared during 2016 will go to the common stock shareholders?