The shareholders' equity of Green Corporation includes $210,000 of $1 par common stock and $410,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $51,000 in 2018 after paying $21,000 cash dividends in each of 2017 and 2016. What is the amount of dividends common shareholders will receive in 2018? O $44,100. O $22,300. O O