QUESTION 27 Mary Jessica's capital statement reveals that her drawings during the year were $36,000. She made an additional capital investment of $36,000 and her share of the net loss for the year was $12,000. Her ending capital balance was $280,000 Calculate Jessica's beginning capital balance. QUESTION 28 Mountain View, Inc. has 40,000 shares of 5%, $50 par value, noncumulative preferred stock and 100,000 shares of $1 par value common stock outstanding at December 31, 2021. There were no dividends declared in 2020. The board of directors declares and pays a $720,000 dividend in 2021. Calculate the total amount of dividends received by the common stockholders in 2021