Winston Corporation has 9 000 shares o 4%, $10 par cumulative preferred stock and 47,000 shares of common stock outstanding. Winston decared no div dends in 2015 and had no dividends in arrears prior to 2015. In 2016, Winston declares a total dividend of $54,000. How much of the dividends go to the common stockholders? A. $54,000 O B. $50,400 O C. $46,800 O D. None; it all goes to preferred stockholders