The charter of a corporation provides for the issuance of 89,000 shares of common stock. Assume that 45,000 shares were originally issued and 4,000 were subsequently reacquired. What is the amount of cash dividends to be paid if a $3-per-share dividend is declared? a. $123,000 Ob. $12,000 O c. $267,000 d. $135,000