At December 31, 2019 and 2020, Gee Corp

At December 31, 2019 and 2020, Gee Corp. had outstanding 3,000 no par value, $ 8, cumulative preferred shares and 10,000 no par value common shares. At December 31, 2019, dividends in arrears on the preferred shares were $ 12,000. Cash dividends declared in 2020 totalled $ 45,000. What amounts were payable on each class of shares?

$$\begin{array}{l}\text {\(\underline{\text{ Preferred Shares }}\)~~~~~~~~ \(\underline{\text{ Common Shares }}\) }\\\begin{array} { l r l } \text { A) } & \text {\( \$24,000\) } & ~~~~~~~~~~~~\text { \( \$ 21,000 \) } \\\text { B) } & \text { \( \$ 33,000\) } &~~~~~~~~~~~~ \text { \( \$ 12,000 \) } \\\text { C) } & \text { \( \$ 36,000 \) } &~~~~~~~~~~~~ \text { \( \$ 9,000 \) } \\\text { D) } & \text { \( \$ 45,000 \) } & ~~~~~~~~~~~~\text { \( \$ 0 \)}\end{array}\end{array}$$