Marigold Corp. has 142000 shares of $10 par value common stock and 71000 shares of $10 par value, 4%, cumulative, participating preferred stock outstanding. Dividends on the preferred stock are one year in arrears. Assuming that Marigold wishes to distribute $250000 as dividends, the common stockholders will receive O $102320. $193200. O $147680. O $ 56800