A corporation has 13,000 shares of 19%, $50 par cumulative preferred stock outstanding and 38,000 shares of no- par common stock outstanding. Preferred dividends of $18,500 are in arrears. At the end of the current year, the corporation declares a dividend of $198.000 What is the dividend per share for preferred stock and for common stock? (Round your answer to the nearest cent.) O A. The dividend per share is $15 23 for preferred stock and $1.47 per share for common stock OB. The dividend per share is $10.92 for preferred stock and $1.47 per share for common stock OC. The dividend per share is $15.23 for preferred stock and $0 per share for common stock OD. The dividend per share is $5.00 for preferred stock and $8.76 per share for common stock