The shareholders' equity of MLS Enterprises includies $210 million of no par common 5 tock and $420 million of 5% cumulative preferred stock. The board of directors of MLS declared cash dividends of $52 million in 2024 after paying $16 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)