Atlantis Corporation has 11,000 shares of 12%, $79.00 par noncumulative preferred stock outstanding and 21,000 shares of no - par common stock outstanding. At the end of the current year, the corporation declares a dividend of $184,000. How is the dividend allocated between preferred and common stockholders? O A. The dividend is allocated $104,280 to preferred stockholders and $79,720 to common stockholders. OB. The dividend is allocated $63,250 to preferred stockholders and $120,750 to common stockholders. OC. The dividend is allocated $199,080 to preferred stockholders and $15,080 to common stockholders. OD. The dividend is allocated $6,270 to preferred stockholders and $120,750 to common stockholders