The shareholders$$ equity of HS Corporation includes $$380,000$ of $$1$ par common stock and $$680,000$ par of $7\%$ cumulative preferred stock. The board of directors of HS declared cash dividends of $$78,000$ in $2024$ after paying $$38,000$ cash dividends in $2023$ and $$58,000$ in $2022.$

Required:

What is the amount of dividends common shareholders will receive in $2024?$