Cullumber Corporation's December 31, 2025 balance sheet reported the following: 6% preferred stock. $20 par value, cumulative. 29400 shares authorized; 19600 shares issued Common stock. $10 par value, 3040000 shares authorized: 1976000 shares issued. 1945600 shares outstanding Paid-in capital in excess of par - preferred stock Paid-in capital in excess of par-common stock Retained earnings Treasury stock (30400 shares) O $47040. O no dividend. $392000 Cullumber declared and paid a $83000 cash dividend on December 15, 2025. If the company's dividends in arrears prior to that date were $23520, Cullumber's common stockholders received $59480. O $35960. 19760000 58800 28370000 9910000 638400