The shareholders equity of HS Corporation includes $380,000 of S1 par common stock and 5680.000 par of 7% cumulative preferred stock The board of directors of HS declared cash dividends of $78,000 in 2021 after paying $38,000 cash dividends in 2020 and $58,000 in 2019 Required: What is the amount of dividends common shareholders will receive in 2021? od Dividends in 2021