Swifty, Inc. has 51500 shares of 6%, $100 par value preferred stock and 11500 shares of $1 par value common stock outstanding at December 31, 2021. The board of directors declares and pays a $515000 dividend in 2021. What is the amount of dividends received by the common stockholders in 2021?

$206000 $0 $515000 $309000