le Sunland Company issues 10500 shares of $10 par value common stock for $405000, the account Common Stock will be credited for $105000 Paldin Capital in Excess of Par Value will be credited for 5105000 Cash will be debited for $300000 Pald in Capital in Excess of Par Value will be credited for 5405000 Accounts receivable arising from sales to customers amounted to $46000 and $52000 at the beginning and end of 2022, respectively . Income reported on the income statement for the year was $290000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is $284000 $296000 $290000 $336000 Swifty Corporation began business in 2020 by issuing 76000 shares of $5 par common stock for $9 per share and 16000 shares of 6%, $10 par preferred stock for par. At year end, the common stock had a market value of $10 Onits December 31, 2020 balance sheet, Swifty would report Paid-In Capital of $535000 Common Stock of $684000 Common Stock of 5760000 Common Stock of $380000 Ayayai Corp has 10000 shares of 5% $100 par value, cumulative preferred stock and 20000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2018. The board of directors declares and pays a $90000 dividend in 2019 and in 2020. What is the amount of dividends received by the common stockholders in 2020? $30000 $0. $50000 $40000