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Y. Write your answer in the space provided or on a separate sheet of paper. 21) The shareholders' equity of HS Corporation includes $300,000 of $1 par common stock and $600,000 par of 6% cumulative preferred stock. The board of directors of HS declared cash dividends of $70,000 in 2021 after paying $30,000 cash dividends in 2020 and $50,000 in 2019 Required: What is the amount of dividends common shareholders will receive in 2021