Atlantis Corporation has 18,000 shares of 1 196, $82.00 par noncumulative preferred stock outstanding and 20,000 shares of no-par common stock outstanding. At the end of the current year, the corporation declares a dividend of $181,000. How is the dividend allocated between preferred and common stockholders? OA. The dividend is allocated $85,737 to preferred stockholders and $95,263 to common stockholders. O B. The dividend is allocated $180,400 to preferred stockholders and $600 to common stockholders. C. The dividend is allocated $162,360 to preferred stockholders and $18,640 to common stockholders O D. The dividend is allocated $7,451 to preferred stockholders and $95,263 to common stockholders