Sabas Company has $20,000$ shares of $\backslash (\backslash$$ $100\backslash )$ par, $\backslash (2\backslash \%\backslash )$ cumulative preferred stock and $100,000$ shares of $\backslash (\backslash$$ $50\backslash )$ par common stock. The following amounts were distributed as dividends: Determine the for preferred stock for the second year. $\backslash (\backslash$$ $70,000\backslash )\backslash (\backslash$$ $45,000\backslash )\backslash (\backslash$$ $30,000\backslash )\backslash$$$0$