Vision Corporation has the following information on its financial statement: Preferred Stock 6%, $100 par, cumulative, 10,000 shares authorized Common stock, $3 par, 500,000 shares authorized, 240,000 issued Paid-in capital - Preferred Paid-in capital - Common Retained earnings 450,000 720,000 750,000 3,000,000 1,192,500 If Vision did not pay a dividend for the last two years, but declared a dividend this year, how much will they have to declare in order for the common stockholders to receive $0.45 per share? Select one: O a. $189,000 O b. $306,000. O c. $108,000. O d. $162,000