Company paid dividends of P400,000 and P600,000 at the end of 2020 and 2021, respectively. The company has not paid any other dividends since its organization on January 1, 2019. the outstanding shares are 40,000, 12% preference shares, par P100 and 60,000 ordinary shares, par P100. If preference share is noncumulative and nonparticipating, preference and ordinary, respectively will receive in 2020?

P200,000 and P200,000

P320,000 and P80,000

P400,000 and P-0-

P300,000 and P100,000