No. 9 (3 pts.) Ori ltd was established on January 1st, 2019. by issuing 13,000 preferred stock ($150 par, 10%, cumulative, non-participating) for $1,950,000, and additional common stocks ($4 par value) for $940,000. The Additional Paid in Capital (APIC) related to the common stocks was $770,000. On Decmber 31st, 2020 the company declares for the first time a dividend in the amount of $2,320,018. What dividend amount will be distributed to a person holding 2,400 common shares? a. $120,001 b. $131,013 C. $19,711 d. $108,989 e. $135,975