Beckham Corporation Has 3,000 Shares of $100 Par Value,7 Percent

Multiple Choice

Beckham Corporation has 3,000 shares of $100 par value,7 percent cumulative preferred stock,and 10,000 shares of $10 par value common stock outstanding during its first five years of operation.Beckham Corporation paid cash dividends as follows: 2006,$9,000; 2007,$0; 2008,$65,000; 2009,$30,000; 2010,$15,000.The amount of dividends in arrears at the end of 2007 was

A) $0.
B) $12,000.
C) $19,000.
D) $33,000.