The following is information for The Skywalker Co. for 20X1: Stockholders' Equity (January 1), $427 . Stockholders' Equity (December 31), $603. Revenues, $321. Expenses, $76. The company issued $60 of Common Stock during 20X1. If common stock and retained earnings are the only components of stockholders' equity, what amount of dividends did Skywalker declare in 20X1? Please enter your answer as a whole number without a dollar sign (e.g., 100).