BBC Company has 2,000 shares of 8%,50 par value, Cumulative Preferred stock & 50,000 shares of 1$ par value common stock outstanding at December31,2011 and December31,2012.the board of directors declared & paid 4,000$ cash dividend in 2011.in 2012, 20,000 of dividend are declared & Paid. The dividend received by the preferred & Common in 2012 are