Lewis Corporation had the following shares of stock outstanding on December 31, 2022 Common stock, $50 par value, 200,000 shares outstanding Preferred stock, 6 percent, $100 par value, cumulative, 20,000 shares outstanding Dividends were in arrears for 2020 and 2021. On December 31, 2022, total cash dividends of $800,000 were declared. The total amounts payable to preferred stockholders and common stockholders, respectively, are Select one: a. $360,000 and $440,000 b. $480,000 and $320,000 c. $240,000 and $560,000 d. $400,000 and $400,000 e. $240,000 and $400,000