What is the amount of dividends common shareholders will receive in 2018?

The shareholders' equity of HS Corporation includes $260,000 of $1 par common stock and $560,000 par of 7% cumulative preferred stock. The board of directors of HS declared cash dividends of $66,000 in 2018 after paying $26,000 cash dividends in 2017 and $46,000 in 2016 Required What is the amount of dividends common shareholders will receive in 2018? Dividends