Wilson, Inc. has outstanding 20,000 shares of $80 par value, 6% nonparticipating, cumulative preferred stock, and 30,000 shares of $20 par value common stock. If the dividend on preferred stock is two years in arrears, and the total cash dividend declared this year is $414,000, the total amounts distributed to preferred and common stockholders are, respectively:

Select one:

A. $96,000 and $318,000

B. $192,000 and $222,000

C. $288,000 and $126,000

D. $48,000 and $366,000