McNamara Company has outstanding 10,000 shares of $25 par value, 6% nonparticipating, cumulative preferred stock and 16,000 shares of $5 parvalue common stock. If the dividend on preferred stock is two years in arrears, and the total cash dividend declared this year is $85,000, then the total amounts distributed to preferred and common stockholders, respectively, are: A)$45,000 and $40,000

B)$13,500 and $71,500

C)$31,875 and $53,125

D)$27,000 and $58,000