Saturn Corporation Has 19,000 Shares of 10%,$76 Par Noncumulative Preferred

Saturn Corporation has 19,000 shares of 10%,$76 par noncumulative preferred stock outstanding and 24,000 shares of no-par common stock outstanding.At the end of the current year,the corporation declares a dividend of $184,000.How is the dividend allocated between preferred and common stockholders?

A) The dividend is allocated $6,230 to preferred stockholders and $102,698 to common stockholders.
B) The dividend is allocated $144,400 to preferred stockholders and $39,600 to common stockholders.
C) The dividend is allocated $81,302 to preferred stockholders and $102,698 to common stockholders.
D) The dividend is allocated $182,400 to preferred stockholders and $1,600 to common stockholders.