The shareholders' equity of Green Corporation includes $222,000 of $1 par common stock and $420,000 par of 6% cumulative preferred stock. The board of directors of Green declared cash dividends of $52,000 in 2021 after paying $22,000 cash dividends in each of 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021? Multiple Choice $28,400. $31,600. O $20,400. O O $26.800