PT X has a nominal value of Rp. 1 billion, 6%, and Rp. 10 billion of ordinary shares with a par value of Rp. 1 billion. PT X's profit during the year was Rp 200 million, so the dividends for common stockholders are:

a.

IDR 72 million

b.

IDR 60 million

c.

Rp. 140 million

d.

IDR 12 million

e.

The amount is determined at the general meeting of shareholders