Alabama Manufacturing, Inc., reported the following at December 31, 2014 and December 31, 2015:
Stockholders’ Equity
Preferred stock, cumulative, $1.00 par, 5%, 90,000 shares issued .... $ 90,000
Common stock, $0.30 par, 9,450,000 shares issued ........ 2,835,000
Alabama Manufacturing has paid all preferred dividends through 2011.

Requirements
1. Compute the total amounts of dividends to both preferred and common for 2014 and 2015 if total dividends are $86,000 in 2014 and $264,000 in 2015.