A company was organized in January 2010 and has 2,000 shares of $100 par value, 10%, nonparticipating preferred stock outstanding and 30,000 shares of $10 par value common stock outstanding. It has declared and paid cash dividends each year as shown below. Calculate the total dividends distributed to each class of stockholders under each of the assumptions given.

Year 2010 $15,000

2011 $36,000

2012 $60,000

I need preferred dividend & common dividend for cumulative and noncumulative!