Swifty, Inc. has 26500 shares of 6%, $100 par value, noncumulative preferred stock and 49400 shares of $1 par value common stock outstanding at December 31, 2021. There were no dividends declared in 2020. The board of directors declares and pays a $255000 dividend in 2021. What is the amount of dividends received by the common stockholders in 2021? O $96000 $255000 O $159000 $0