The balance sheet of Tampa Company included the following shareholders' equity accounts at December 31, 2021 Common stock, 240,000 shares at $1 par $240,000 During 2022, the following transactions occurred Paid-in capital-excess of par Retained earnings Total shareholder equity 060,000 3,600,000 $5,000,000 1 On May 3, 2022, a 5-for-4 stock split was declared and distributed. The stock split was effected in the form of a 25% stock dividend. The market value of the $1 par common stock was $10 per share. 2. On July 5, 2022, a 5% common stock dividend was declared and distributed. The market value of the common stock was $13 per share 3. On December 1, 2022, the board of directors declared a cash dividend of $0.8 per share on its common shares, payable on December 28 to shareholders Determine the amount of cash dividend paid to shareholders on December 28, 2022 $240,000 O $252,000 $201,600 O $192,000