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 $203$ totaled $$44,000.$ The amounts paid to each class of share were:

a$.$ Preferred Shares $$36,000,$ Common Shares $$8,000$

$b.$ Preferred Shares $$32,000$ Common Shares,$$12,000$

$c.$ Preferred Shares $$12,000,$Common Shares $$32,000$

$d.$ Preferred Shares $$24,000,$Common Shares $$20,000$