Vaughn Manufacturing has outstanding 638000 shares of $2 par common stock and 122000 shares of no-par 5% preferred stock with astated value of $5. Dividends have been paid in every year except the past two years and the current year. Assuming that $268000 will be distributed, and the preferred stock is cumulative and participating. how much will the common stockholders receive? $127895 $176583. $61000. $140105