Atlantis Corporation has 13,000 shares of 15%, 582,00 par noncumulative preferred stock outstanding and 28,000 shares of no- par common stock outstanding. At the end of the current year, the corporation declares a dividend of $188,000. How is the dividend allocated between preferred and common stockholders? O A. The dividend is allocated $344,400 to preferred stockholders and $156,400 to common stockholders. OB. The dividend is allocated $6,991 to preferred stockholders and $128,390 to common stockholders. OC. The dividend is allocated $59,610 to preferred stockholders and $128,390 to common stockholders. OD. The dividend is allocated $159,900 to preferred stockholders and $28, 100 to common stockholders