Star Corporation has the following stock outstanding: 6% Preferred Stock, $100 par value, 2,000 shares..$200,000 Common Stock $100 par value, 6,000 shares... $600,000 The preferred stock is cumulative and fully participating. There are three years of preferred dividends in arrears. The corporation has declared a cash dividend of $100,000 for both classes of stock. How should the $100,000 be allocated to the two classes of stock