3 M. Sunland Corporation has 20,000 shares of 8%, $100 par value, cumulative preferred stock outstanding at December 31, 2022. No dividends were declared in 2020 or 2021. If M. Sunland wants to pay $500,000 of dividends in 2022, a. what amount of dividends will preferred stockholders receive? (5 points) b. what amount of dividends will common stockholders receive? (5 points)