A corporation has 8,000 shares of 9% non-cumulative preference shares outstanding with P 200 par value and 24,000 ordinary shares outstanding with P 80 par value. At the end of the year, dividends of P 360,000 were declared; How much dividends were paid to preference and ordinary shareholders?

a. P 180,000 and P 180,000

b. P 128,000 and P 232,000

c. P 144,000 and P 216,000

d. None of the Above