(H) Corporation's December 31, 2019 statement of financial position showed the following Share capital-preference 6%, $20 par value, cumulative, 10,000 shares authorized; 7,500 shares issued $150,000 Share capital-ordinary, $10 par value, 1000,000 shares authorized 975,000 shares issued, 960,000 shares outstanding 9,750,000 (H) declared and paid a $80,000 cash dividend on December 15, 2019. If the company's dividends in arrears prior to that date were $9,000, (H)'s ordinary shareholders received