The shareholders' equity of MLS Enterprises includes $$250$ million of no par common stock and $$500$ million of $6\%$ cumulative

preferred stock. The board of directors of MLS declared cash dividends of $$61$ million in $2024$ after paying $$27$ million cash

dividends in both $2023$ and $2022.$

What is the amount of dividends common shareholders will receive in $2024?$

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$