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Whispering Winds Corp. has 9500 shares of 5%, $100 par value, cumulative preferred stock and 19000 shares of $1 par value common stock outstanding at

Whispering Winds Corp. has 9500 shares of 5%, $100 par value, cumulative preferred stock and 19000 shares of $1 par value common stock outstanding at December 31, 2017. There were no dividends declared in 2015. The board of directors declares and pays a $85500 dividend in 2016 and in 2017. What is the amount of dividends received by the common stockholders in 2017?

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