Swifty Company has 1050 shares of 5%, 5100 par cumulative preferred stock outstanding at December 31, 2021. No dividends have been paid on this stock for 2020 or 2021. Dividends in arrears at December 31, 2021 total 55250 $500. 50. $10500 Sunland, Inc. has 26300 shares of 6%, 5100 par value, noncumulative preferred stock and 49200 shares of $3 par value common stock outstanding at December 31, 2021. There were no dividends declared in 2020. The board of directors declares and pays a $247000 dividend in 2021. What is the amount of dividends received by the common stockholders in 20217 $3470001 5157800 50 $89200