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Splish Brothers Incorporated had 4 7 , 2 0 0 , $ 2 . 5 0 preferred shares issued. It did not pay a dividend

Splish Brothers Incorporated had 47,200, $2.50 preferred shares issued. It did not pay a dividend to the preferred shareholders in
2023 and 2024.
What are the dividends in arrears, if any, at December 31,2024, if the shares are cumulative?
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