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ABC Company issues 5000 shares of 8%, 100 Par value preferred stock at the beginning of 2018 and the rest of the stocks are common

ABC Company issues 5000 shares of 8%, 100 Par value preferred stock at the beginning of 2018 and the rest of the stocks are common stocks. The company did not pay dividends in 2018, but plans to pay dividends of 100,000 in 2019. If the preferred stock is Cumulative, how much is the preferred dividends and how much is the common stock dividend in 2019?

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