The shareholders equity of Green Corporation ncludes $298.000 ot $1 par common stock and $490,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $59.000 in 2021 after paying $29,000 cash dividends in each of 2020 and 2019 What is the amount of dividends common shareholders will receive in 2021? Multiple Choice $24.700 $39,600 $14,100 The corporate charter of Llama Co. authorized the issuance of 23 million, $1 par common shares. During 2021, its first year of operations, Llama had the following transactions: January 1 sold 3 million shares at $28 per share June 3 purchased 15 million shares of treasury stock at $31 per share December 28 sold the 6 million shares of treasury stock at $33 per share What amount should Llama report as additional paid-in capital in its December 31, 2021, balance sheet? Multiple Choice $81 million O $99 million