Acme Corporation's December 31, 2025 balance sheet reported the following: Acme declared and paid a $100,000 cash dividend on December 15, 2025. If the company's dividends in arrears prior to that date were $30,000, Acme's common stockholders received Acme declared and paid a $100,000 cash dividend on December 15,2025 . If the company's dividends in arrears prior to that date were $30,000, Acme's common stockholders received A) $40,000. B) $70,000. C) $60,000. D) no dividend