OrioleCorporations December 31, 2021 balance sheet showed the following: 8% preferred stock, $20 par value, cumulative, 11000 shares authorized; 8500 shares issued $ 170000 Common stock, $10 par value, 1000000 shares authorized; 975000 shares issued, 960000 shares outstanding 9750000 Paid-in capital in excess of parpreferred stock 29600 Paid-in capital in excess of parcommon stock 13650000 Retained earnings 3720000 Treasury stock (15000 shares) 315000 Orioledeclared and paid a $57600 cash dividend on December 15, 2021. If the companys dividends in arrears prior to that date were $10100, Orioles common stockholders received