Johnson reprudcitons has 10,000 shares of 5%, 50 par value, cummulative preferred stock. The preferred stock had been issued in 2010 and is still outstanding at year end December 2021. As of the December 2015 year end there were no preferred dividends in arrears. Since December 2016, the board of directors declared annual dividend as follows: Declaration Date Total Dividends declared December 2016 $35,000 December 2017 $25,000 December 2018 $35,000 December 2019 $0 December 2020 $30,000 December 2021 $75,000 Based on the dividends schedule shown what amount of dividends should be paid to the common stock holders out of the $75,000 dividends declared in 2021