Following Is the Shareholders' Equity Section of the Balance Sheet

Multiple Choice

Following is the shareholders' equity section of the balance sheet of the Everslim Company: Share capital:
Preferred shares,420,000 shares authorized,
Common shares,100,000 shares authorized,
The preferred shares are currently selling for $102.25 per share and the common shares are currently selling for $11.50 per share.
The total share capital after the distribution of a $66,000 dividend is:

A) $400,000
B) $150,000
C) $550,000
D) $817,000