Yan Corp. had the following stock issued and outstanding at January 1, 2014: 80,000 shares of no-par common stock. 11, 400 shares of $150 par, 7 percent, cumulative preferred stock. (Dividends are in arrears for one year, 2013.) On February 1, 2014, Yan declared a $259, 100 cash dividend to be paid March 31 to shareholders of record on March 10. What amount of dividends will be paid to the preferred shareholders versus the common shareholders? (Amounts to be deducted should be indicated with minus sign.)