Hall Corporason had the following shafes ol stock outstanding on December 31,2022 Common stock, $30 par value, 200,000 shares atithorized, 100,000 shares outstanding Preferred stock, 8 percent, $80 par value, cumulative, 10,000 shares outstanding Dividends were in arrears for 2021 and 2022 . On December 31,2023 , total cash dividends of $300,000 were declared. The total amounts payable to preferted stockholders and common stockholders, respectively, are a. $64,000 and $236,000 b. 5192,000 and 108,000 c. $236,000 and $64,000. d. $108,000 and $192,000