Hall Corporation had the following shares of stock outstanding on December 31, 2022: Common stock, $30 par value, 200,000 shares authorized, 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 preferred stockholders and common stockholders, respectively, are a. $64,000 and $236,000 b. $192,000 and 108,000 C. $236,000 and $64,000. d. $108,000 and $192,000