Macon Corporation Has 3,000 Shares of $300 Par Value,7 Percent

Multiple Choice

Macon Corporation has 3,000 shares of $300 par value,7 percent cumulative preferred stock,and 10,000 shares of $30 par value common stock outstanding during its first five years of operation.Macon Corporation paid cash dividends as follows: 2009,$42,000; 2010,$54,000; 2011,$195,000; 2012,$90,000; 2013,$45,000.The amount of dividends received by the preferred stockholders during 2013 was

A) $52,500.
B) $45,000.
C) $49,500.
D) $51,000.