Sunland, Inc. has 26300 shares of 6%, $100 par value, noncumulative preferred stock and 49200 shares of $1 par value common stock outstanding at December 31, 2018. There were no dividends declared in 2017. The board of directors declares and pays a $247000 dividend in 2018. What is the amount of dividends received by the common stockholders in 2018? $247000 $157800 $0 $89200