The Crusher Corporation had the following classes of stock outstanding as of December 31,2013: Common stock, $20 par value, 20,000 shares outstanding. Preferred stock, 690, $100 par value, cumulative and participating in distributions in excess of 9%, 1,000 shares outstanding. Dividends on preferred stock are in arrears for 2011 and 2012. On December 31,2013, a total cash dividend of $90,000 was declared. What is the dividend per share on common stock for 12/31/13 dividend? a. $3.12. b. $3.24. C. $3.45 d. $3.60. e. None of the above