Swifty, Inc., has 9900 shares of 4%, $100 par value, noncumulative preferred stock and 99000 shares of $1 par value common stock outstanding at December 31, 2021. If the board of directors declares a $199100 dividend, the preferred stockholders will receive the entire $199100. preferred stockholders will receive 1/10th of what the common stockholders will receive. $39600 will be held as restricted retained earnings and paid out at some future date. O preferred stockholders will receive $39600 and the common stockholders will receive $159500