Minh Tran Duong Co$.$ had outstanding $3,000$ shares of no$$par value, $$8\mathrm{.}00,$ cumulative preferred shares and $30,000$ shares of no$-$par value common shares on December $31,20$X$2.$ At December $31$ dividends in arrears on the preferred shares were $$12,000.$ Cash dividends declared in $20$X$3$ totaled $$44,000.$ The amounts paid to each class of share were:

Preferred Shares Common Shares

Question $6$ options:

$ $24,000$ $ $20,000$

$ $36,000$ $ $8,000$

$ $12,000$ $ $32,000$

$ $32,000$ $ $12,000$