5. New Castle Company had the following classes of shares outstanding as of December 31,2014. Ordinary shares, P20 par value, 20,000 outstanding; Preference shares, 6\% P100 par value, cumulative and fully participating, 1,000 shares were outstanding. The last payment of preference dividend was on December 31, 2011. On December 31, 2014, a total cash dividend of p90,000 was declared. What are the amount of dividends payable on both ordinary and preference? a. 57,600 and 32,400 b. 62,400 and 27,600 c. 67,200 and 22,000 d. 72,000 and 18,000