Annctte's Accessorics had the following stock issued and outstanding at January 1, 2019. 150,000 shares of $1 par common stock 10,000 shares of $50 par, 8%, cumulative preferred stock On March 5, 2019, Annctte's declared a $100,000 cash dividend to be paid March 31 to sharcholders of record on March 21. Required Set up a spreadshect to calculate the total amount of dividends to be paid to preferred and common sharcholders under the follov alternative situations: a. No dividends are in arrears for preferred sharcholders b. One year's worth of dividends is in arrears for preferred sharcholders. c. Two years' worth of dividends is in arrears for preferred shareholders. d. Instead of a $ 100.000 dividend, Annette's paid a $70,000 dividend and one year of dividends was in arrears.