Sheffield, Inc. has 4500 shares of 6%, $50 par value, cumulative preferred stock and 90000 shares of $1 par value common stock outstanding at December 31, 2019. The board of directors declared and paid a $9900 dividend in 2019. In 2020, $27100 of dividends are declared and paid. What are the dividends received by the preferred and common shareholders in 2020?
Preferred Common
$13500 $13600
$13550 $13550
$17100 $10000
$10000 $17100