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 )