April Corporation in its first 3 years of operation paid out the following dividends: * Year 1: 0 * Year 2: 27,000 *Year 3: 94,000 Given that April has 2,800 of $100 par 8% cumulative, nonparticipating preferred stock and 14,500 shares of $25 par value common stock, what would be the total dividends paid each year to holders of common and preferred?