Sabas Company Has 20,000 Shares of $100 Par,2% Cumulative Preferred

Sabas Company has 20,000 shares of $100 par,2% cumulative preferred stock and 100,000 shares of $50 par common stock.The following amounts were distributed as dividends:

Determine the dividends per share for preferred and common stock for the second year.

A) $2.25 and $0.00
B) $2.25 and $0.45
C) $0.00 and $0.45
D) $2.00 and $0.45