12. Prada's December 31, 2020 statement of financial position showed the following: Share capital preference 6%, $20 par value, cumulative, 10,000 shares authorized; 7,500 shares issued $ 150,000 Share capital-ordinary, $10 par value, 1,000,000 shares authorized; 975,000 shares issued, 960,000 shares outstanding Share premium-preference Share premium-ordinary 9,750,000 30,000 13,500,000 Retained earnings Treasury shares (15,000 shares) 3,750,000 315,000 Prada declared and paid a $45,000 cash dividend on December 15, 2020. If the company's dividends in arrears prior to that date were $9,000, Prada's ordinary shareholders received (3pt) a. $36,000. b. $18,000. c. $27,000. d. no dividend