At December 31, year 2 and year 3, Apex Co. had 3,000 shares of $100 par, 5% cumulative preferred stock outstanding. No dividends were in arrears as of December 31, year 1. Apex did not declare a dividend during year 2. During year 3, Apex paid a cash dividend of $10,000 on its preferred stock. Apex should report dividends in arrears in its year 3 financial statements as a(n)