Crane, Inc., has 9000 shares of 4%, $100 par value, noncumulative preferred stock and 90000 shares of $1 par value common stock outstanding at December 31, 2021. If the board of directors declares a $199000 dividend, the O preferred stockholders will receive 1/10th of what the common stockholders will receive. $36000 will be held as restricted retained earnings and paid out at some future date. preferred stockholders will receive $36000 and the common stockholders will receive $163000. O preferred stockholders will receive the entire $199000