15. At December 31,2017 , ABC Company has the following: Common stock, $10 par, 10,000 shares authorized, 9,000 issued, 8,000 outstanding Preferred stock, $100 par, 8\%, cumulative, 1,000 shares authorized, issued, and outstanding The company did not pay any dividend during 2016 or 2015. A. Compute the amount of dividend to be received by the common and preferred stockholders in 2017 if the company declared a dividend of $24,000. B. Compute the amount of dividend to be received by the common and preferred stockholders in 2017 if the company declared a dividend of $60,000