Piggy Wiggly has 5,000 shares of 7%, $25 par value, cumulative preferred stock and 150,000 shares of $1 par value common stock outstanding at December 31, 2019 and December 31, 2020. In 2019, a $4.000 dividend was declared and paid. In 2020, $33,000 of dividends are declared and paid. What are the dividends received by the preferred stockholders in 2020 (assuming no dividends in arrears prior to 201977 $33.000 2.0 points Save Answe Orange sold equipment for $13,322 cash. The equipment cost $76,535 and had accumulated depreciation through the date of the sale of S67,961. What is the journal entry to record the sale of the equipment