Jerome Corp. has the following Paid-in-Capital: Preferred Stock, 6%, $10 par, 150,000 shares authorized. 25,000 shares issued and outstanding Common Stock. $5 par, 350,000 shares authorized. 115,000 shares issued and outstanding If Jerome pays a $84,000 dividend, the preferred stock is cumulative and there are three years of dividends in arrears, what is the amount that the common stockholders will receive