Lante Corporation has the following capital stock outstanding:

$1 par value common stock, 250,000 shares.

6% preferred stock, par $100, 6,000 shares, cumulative, with 2 years in arrears.

Cash dividends of $200,000 were declared and paid near the end of the current year.

A. Calculate the dividends received by the preferred stockholders.

B. Calculate the dividends received by the common stockholders.