Sweet Companys outstanding stock consists of 1,300 shares of cumulative 3% preferred stock with a $100 par value and 10,300 shares of common stock with a $10 par value. During the first three years of operation, the corporation declared and paid the following total cash dividends.

	Dividend Declared
year 1	$2,300
year 2	$6,600
year 3	$33,500

a)$10,100 preferred; $32,000 common.

b)$3,900 preferred; $38,500 common.

c)$7,800 preferred; $34,600 common.

d)$10,500 preferred; $31,900 common.

e)$11,700 preferred; $30,700 common.