Cullumber, Inc. has outstanding $570000$ shares of $$2$ par common stock and $130000$ shares of no$-$par $5\%$ preferred stock with a stated value of $$5.$ Dividends have been paid in every year except the past two years and the current year.

Assuming that $$261000$ will be distributed, and the preferred stock is cumulative and participating, how much will the common stockholders receive?

$$125400$

$$164400$

$$135600$

$$65000$