Whispering Winds Corp. has 4900 shares of 10%,$50 par value, cumalative preferred stock and 44500 shares of $1 parvalue common stock outstanding at December 31, 2019, and December 31, 2020. The board of directors declared and pald an $12500 olvidend in 2019 . In 2020,564500 of dividends are declared and pald. What are the dividends recelved by the common stockholders in 2020? $28000 $32900 $24500 $23100