During 2021, total dividends declared by Par Corporation amounted to $29,000. There were 5,000 shares of $2 noncumulative preferred shares outstanding and 10,000 common shares outstanding. No dividends were declared in 2019 or 2020. The total amount of dividends payable to each class of shares in 2021 amounted to O A. $19,000 to preferred and $10,000 to common O B. $10,000 to preferred and $19,000 to common O C. $20,000 to preferred and $9,000 to common OD. $29,000 to preferred and $0 to common