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Help will thumbs up! Sheffield Company has 4400 shares of 7%, $100 par non-cum ulative preferred stock outstanding at December 31, 2017. No dividends have

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Sheffield Company has 4400 shares of 7%, $100 par non-cum ulative preferred stock outstanding at December 31, 2017. No dividends have been paid on this stock for 2016 or 2017. Dividends in arrears at December 31, 2017 total $30800 $3080. $0. $61600

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