At December 31, 2022. Fashion Forward Inc. has 15,000, $4, cumulative preferred shares issued. If the board of directors declares a $55,000 dividend at this date Select one: o the company will still owe the preferred shareholders $5,000 and should record a dividend payable for this amount. the company still has to pay the preferred shareholders $60,000, regardless of what amount was declared. O $5,000 will be disclosed as dividends in arrears in the notes to the financial statements. o the company will owe the preferred shareholders nothing further