Asap! giving 30 points!

you’re playing the slots and “win” twenty-five bucks! you’re stocked.
during the past ten weeks, you’ve won another fifty bucks. but you’ve dropped two bucks in the slot machines every day for ten weeks.

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: