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Sandpiper Company has 1 5 , 0 0 0 shares of cumulative preferred 1 % stock, $ 1 0 0 par and 5 0 ,

Sandpiper Company has

15, 000

shares of cumulative preferred

1 %

stock, $

100

par and

50, 000

shares of $

20

par common stock. The following amounts were distributed as dividends:

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