The shareholders' equity of Miami Corporation includes $680,000 of $1 par common stock and $1,280,000 par value of 7% cumulative preferred stock. Company paid $68,000 cash dividends in Year 1 and another $68,000 cash dividends in Year 2. The board of directors of Miami declared cash dividends of $158,000 during Year 3. What is the amount of the cash dividends that will be paid to the common shareholders in Year 3?