14. On January 1, 2013 Mills Corporation stockholders' equity category appeared as follows: Preferred stock, Rs. 100 per value, 9% 2000 share issued and outstanding Rs. 200,000 Common stock, Rs. 50 par value 20,000 share issued 10,00,000 Additional paid in capital Preferred stock 20,000 Additional paid in capital - Common stock 180,000 Retained earnings 8,00,000 Total stockholder equity 22,00,000 a) The company was not able to pay dividend for the last two years. On May 10 Mills Corporation declared and paid cash dividend Rs. 200,000 to preferred stock and common stock. Required Amount distributed for Common share and preference share as a dividend and dividend per share if i. Preferred stock is non-cumulative and non-participating ii. Preferred stock is cumulative and non-participating iii. Preferred stock is cumulative and participating iv. Preferred stock is non-cumulative and participating