QUESTION 5 "Sheffield Corp., has 16400 shares of 4%, $100 par value, cumulative preferred stock and 58700 shares of $1 par value common stock outstanding at December 31, Year 18. There were no dividends declared in Year 16. The board of directors declares and pays a $106000 dividend in Year 17 and in Year 18. What is the amount of dividends received by the common stockholders in Year 18?" $0 O"$15,200" "$65,600" "$106,000"