the shareholders' equity of red corporation includes $260,000 of $1 par common stock and $460,000 par of 6% cumulative preferred stock. the board of directors of red declared cash dividends of $56,000 in 2021 after paying $26,000 cash dividends in 2020 and $46,000 in 2019. what is the amount of dividends common shareholders will receive in 2021?