i want to know how can calculate

104. Peru Corporation has the following shareholders equity on December 31, 2021: Shareholders' equity Share capital $ 10 convertible preferred shares, 10,000 shares authorized, 5,000 shares issued $ 0,570,000 Common shares, no par value, 200,000 shares authorized, 90,000 shares issued 1,800,000 Total share capital 2,370,000 Retained earnings 450,000 Total shareholders equity $ 2,820,000 What is the dividend amount payable to preferred shareholders in 2021 assuming no shares are converted?

a) $ 50,000

b) $ 900,000

c) $ 100,000

d) $ 500,000