BG, Inc. has the following classes of outstanding stocks at December 31: preferred stock with a total par value of $100.000 and an annual dividend rate of 3%; and common stock with a total pe value of $900,000. the Corp. decides to pay a total dividend of $60,000, how much of the $60,000 dividend payment will be paid to the preferred stock shareholders? $3,000 $27.000. $57,000 $6,000