The shareholders' equity of Green Corporation includes $386,000 of $1 par common stock and $570,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $67,000 in 2021 after paying $37,000 cash dividends in each of 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021?

		$45,700.
		$21,300.
		$27,100.
		$42,800.