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Pina Colada Corp. has 13500 shares of 5%, $100 par value, non-cumulative preferred stock and 54000 shares of $1 par value common stock outstanding at

Pina Colada Corp. has 13500 shares of 5%, $100 par value, non-cumulative preferred stock and 54000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2019. The board of directors declares and pays a $162000 dividend in 2020. What is the amount of dividends received by the common stockholders in 2020?

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