45.A company has the following paid-in capital: | $500,000 Preferred stock, 6%, $5 par value, 100,000 shares authorized, 20,000 shares issued and outstanding Common stock, $9 par value, 300,000 shares $990,000 authorized, 110,000 shares issued and outstanding a) If the company pays a $15,000 dividend and the preferred stock is noncumulative, what is the amount the common stockholders will receive? b) If the company pays a $35,000 dividend, and the preferred stock is cumulative and two years' dividends are in arrears, what is the amount the common stockholders will receive