Beagle Corporation has 23,000 shares of $10 par common stock outstanding and 17,000 shares of $100 par, 4.50% cumulative, nonparticipating preferred stock outstanding. Dividends have not been paid for the past two years. This year, a $440,000 dividend will be paid. What are the dividends per share payable to preferred and common, respectively?

a)	$4.50; $9.00
b)	$13.50; $9.15
c)	None of the above is correct.