A Corporation's Accounting Statement of Affairs Shows a Dividend of 40

A corporation's accounting statement of affairs shows a dividend of 40%. The dividend means that

A) all creditors and stockholders will receive approximately 40% of the book value of their respective interests.
B) all creditors will receive an amount approximately equal to 40% of the book value of their claims, but stockholders will receive nothing.
C) Unsecured claims with priority will receive 40% of the book value of their respective claims.
D) Unsecured claims without priority will receive 40% of the book value of their respective claims.