Splish Brothers Inc. has 16000 shares of 5%, $100 par value, non-cumulative preferred stock and 64000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2019. The board of directors declares and pays a $192000 dividend in 2020. What is the amount of dividends received by the common stockholders in 2020? $80000. $192000 $0. $112000