A corporation has 14,000 shares of 13%, $104 par noncumulative preferred stock outstanding and 22,000 shares of no-par common stock outstanding. At the end of the current year, the corporation declares a dividend of $220,000. What is the dividend per share for preferred stock and for common stock? (Round your answer to the nearest cent.) A. The dividend per share is $8.26 to preferred stock and $1.40 to common stock. B. The dividend per share is $13.52 to preferred stock and $1.40 to common stock. C. The dividend per share is $13.52 to preferred stock and $13.52 to common stock. D. The dividend per share is $13.52 to preferred stock and $27.50 to common stock