At December $31,$ Year $3$ and Year $4,$ Jones had $2,000$ shares of $$100$ par, $6\%$ cumulative preferred stock outstanding. No dividends were in arrears at the end of Year $2,$ but no dividends were declared in Year $3.$ In Year $4,$ Jones paid a cash dividend of $$5,000$ on its preferred stock. Jones should report dividends in arrears in its Year $4$ financial statements as a$($n$)$:

Accrued liability of $$24,000$

Accrued liability of $$19,000$

Disclosure of $$19,000$

Disclosure of $$24,000$