Sweet Companys outstanding stock consists of 1,300 shares of cumulative 5% preferred stock with a $100 par value and 11,300 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 $ 3,300

Year 2 $ 7,300

Year 3 $ 38,500

a)$19,500 preferred; $29,600 common.

b)$13,800 preferred; $35,300 common.

c)$6,500 preferred; $42,600 common.

d)$16,300 preferred; $32,800 common.

e)$13,000 preferred; $36,100 common.