On December 1, 2021, Harris Inc. had the following capital stock outstanding: 6% Preferred stock, $50 par, cumulative - 8,000 shares Common tock $10 par - 20,000 shares Dividends were not declared or paid at all in 2019 and 2020. Cash dividends of $102,000 were declared on December 31, 2021. The total amounts of cash dividends distributed to preferred and common stockholders in 2021 are: Preferred: $24,000; Common $78,000 Preferred: $48,000; Common $54,000 Preferred: $51,000; Common $51,000 O Preferred: $72,000; Common $30,000 Preferred: $102,000; Common $0