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8. A company began business in 2017 by issuing 6,000 shares of $40 par value, 8% preferred stock and 100,000 shares of $3 par value common stock. There is no treasury stock and the preferred stock is cumulative. The company has declared and paid the following dividends: $ 2017 2018 2019 12,000 10,000 50,000 Assuming no change in the number of shares outstanding during the years, determine the amount of the dividends allocated to the common stockholders in 2019. A. $14,400 B. $30,800 C. $21,600 D. $33,600 E. $0