Jacquet Wholesale Merchandise Inc. had 80,000 shares of 6%, CHF20 par value noncumulative preference shares 60,000 shares of CHF25 par value ordinary shares outstanding throughout 2020. Assuming that total dividends declared in 2020 were CHF140,000, ordinary shareholders should receive total dividends of | CHF140,000 CHF96,000 CHF92,000 CHF44,000