Annabeth, Inc. has outstanding $8,000$ shares of $$150$ par value, $8\%$ nonparticipating, cumulative preferred stock, and $20,000$ shares of $$45$ par value common stock.

If the dividend on preferred stock is one year in arrears, and the total cash dividend declared this year is $$420,000,$ the total amounts distributed to preferred and common stockholders are, respectively:

A$)$ $$192,000$ and $$228,000$

B$)$ $$96,000$ and $$324,000$

C$)$ $$120,000$ and $$300,000$

D$)$ $$180,000$ and $$240,000$