Whispering Winds Corp. has 10,400 shares of 8%, $100 par value, cumulative preferred stock outstanding at December 31, 2022. No dividends were declared in 2020 or 2021. If Whispering Winds wants to pay $380,000 of dividends in 2022, what amount of dividends will common stockholders receive?

Dividends allocated to common stock

$enter Dividends allocated to common stock in dollars

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