The company has 21,000 shares of $10 par common stock outstanding and 31,000 shares of $100 par, 5% noncumulative, nonparticipating preferred stock outstanding. No dividends were declared or paid for the past two years. In the current year, a $315,000 dividend will be paid. What are the dividends per share for preferred and common, respectively?

• $5.0; $5.2.

• $10.2; $0.0.

• $5.0; $7.6

• None of these answer choices are correct.