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Sheffield company has 1140 shares of 6%, $100 par cumulative preferred stock outstanding at December 31, 2016. No dividends has been paid on this stock

Sheffield company has 1140 shares of 6%, $100 par cumulative preferred stock outstanding at December 31, 2016. No dividends has been paid on this stock for 2016 or 2017. Dividends in arrears at December 31, 2017 total

A) 6840

B) 13680

C) 600

D) 0

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