Atlantis Corporation has 17.000 shares of 12%, 884 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 $189,000 How is the dividend allocated between preferred and common stockholders? O A. The dividend is allocated 5171,360 to preferred stockholders and 517,640 to common stockholders OB. The dividend is allocated 56,528 to preferred stockholders and $117.600 to common stockholders OC. The dividend is allocated 571.400 to preferred stockholders and 5117.600 to common stockholders OD. The dividend is allocated $282, 240 to preferred Lockholders and 593 240 to common stockholders PM