Polly Ester Fabrics has 3,000 shares of 5%, $100 par cumulative preferred stock outstanding at December 31, 2021. No dividends have been paid on this stock for 2018, 2019 and 2020. If $28,000 of dividends are to be paid on December 31, 2021, what is the amount of preferred dividends in arrears, if any, after these dividends are paid? (Round your answers to the nearest dollar.) (Numbers only. Do not use dollar signs, commas or decimals.)