The shareholders equity of Tru Corporation includes $540,000 of $1 par common stock and $1,140,000 par of 7% cumulative preferred stock. The board of directors of Tru declared cash dividends of $144,000 in 2018 after paying $54,000 cash dividends in each of 2017 and 2016. Required: What is the amount of dividends common shareholders will receive in 2018?