The Stockholders' Equity accounts of ExxonMobil on December 31, 2022 were as follows: \begin{tabular}{|l|r|} \hline Preferred Stock ( 6\%, \$100 par, cumulative, 800 authorized) & $720,000 \\ \hline Common Stock ( $3 par, 1,500,000 authoriced) & 1,080,000 \\ \hline APIC - Preferred Stock & 108,000 \\ \hline APIC - Common Stock & 840,000 \\ \hline Retained Carnings & 936,000 \\ \hline Treasury Stock - Common ( $9 cost) & 54,000 \\ \hline \end{tabular} During 2023, ExxonMobil had the following transactions and events pertaining to its stockholders' equity: March 21: Issued 24,000 shares of Common Stock in exchange for Land. On the date of purchase, the Land had a Fair Market Value of $252,000 and the stock was selling for $11 per share. April 17: Sold 1,800 shares of Treasury Stock - Common for $12 per share. November 22: Purchased 800 shares of Common Stock for the Treasury at a cost of $7,600. Determine the dividend for each class of stock: Select one: a. Prelerred: $86,400 Common: 577,808 b. Preferred: \$43,200 Common: $75,800 c. Prelerred: $86,400 Common: $76,800 0 d. \begin{tabular}{|l|l|} \hline Preferred: & $86,400 \\ \hline Con \end{tabular} Common: $75,800 e. Preferred: $43,200 \begin{tabular}{l|l} \hline Common: $76,100 \\ \hline \end{tabular}