Corporation declared a dividend of $$255,000.$

Preferred stock $15\%,$ par value of $$32,$ Authorized shares of $80,000,$ and outstanding of $32,000$

Common stock par value of $$1,$ Authorized shares of $150,000$ and issued of $80,000$

Treasury stock $($common$)$ of $38,000$

They did not pay a dividend last year

How much of this dividend will go to preferred shareholders and how much to common shareholders?

$\backslash$table$[[$Cumulative Preferred Preference,$15\%3232,000,153600,2$ years,$307,200],[$Preferred Shareholders,$153,600,,,],[$Common Sharehalders,$101,400,,,],[$Total Divended,$225,000,,,],[,,,,],[,,,,],[$Non$-$Cumulative Preferred Preference,,,,$],[$Preferred Shareholders,,,,$],[$Common Shareholders,,,,$]]$