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[The following information applies to the questions displayed below.) Amelia Corporation has the following information in its financial statement: Preferred Stock 6%, $100 par, cumulative, 10,000 shares authorized Common Stock, $2 par, 400,000 shares authorized, 320,000 issued Paid-in-Capital - Preferred Paid-in Capital - Common Retained earnings $ 540,000 640,000 760,000 2,560,000 2,373,400 If Amelia did not pay a dividend for the last two years, but declared a $250,000 dividend this year, how much will the common stockholders receive? Select one: a. $217,600 O b. $97,200 oc. $152,800 d. $250,000 Which of the following is not commonly used to measure product quality in a just-in-time system? Select one: a. Warranty claims o b. Manufacturing efficiency ratio o c. Defects per million O d. Merchandise returns