Sheffield Corporation’s December 31, 2018 balance sheet showed the following: 9% preferred stock, $20 par value, cumulative, 9000 shares authorized; 6500 shares issued $ 130000 Common stock, $10 par value, 1100000 shares authorized; 1075000 shares issued, 1060000 shares outstanding 10750000 Paid-in capital in excess of par―preferred stock 29000 Paid-in capital in excess of par―common stock 13610000 Retained earnings 3800000 Treasury stock (15000 shares) 327000 Sheffield declared and paid a $57100 cash dividend on December 15, 2018. If the company’s dividends in arrears prior to that date were $10100, Sheffield’s common stockholders received________