Suppose that in addition to common stock outstanding, Sherbert, Corp. also had outstanding, 15 million shares of 10% $9 par value preferred stock. Also suppose that Sherbert declared $40M in dividends during 2019. It had not declared dividends during 2018 or 2017. Compute the amount of dividends to be distributed to the common stockholders and to the preferred stockholders given that the preferred stock is cumulative