Attached are three accounting questions on PDF. Thank you for your help!

Exercise 11-11 The following financial information is available for Whitlock Corporation. (in millions) 2014 2013 Average common stockholders' equity $2,532 $2,591 298 611 40 40 504 555 Dividends declared for common stockholders Dividends declared for preferred stockholders Net income Calculate the payout ratio and return on common stockholders' equity ratio for 2014 and 2013. (Round answers to 1 decimal place, e.g. 12.5%) 2014 2013 Payout ratio % % Return on common stockholders' equity % % Exercise 11-4 The stockholders' equity section of Leyland Corporation's balance sheet at December 31 is presented here. LEYLAND CORPORATION Balance Sheet (partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 10,000 shares authorized, 6,000 shares issued and outstanding $ 600,000 Common stock, no par, 750,000 shares authorized, 580,000 shares issued 2,900,000 Total paid-in capital 3,500,000 Retained earnings 1,158,000 Total paid-in capital and retained earnings 4,658,000 Less: Treasury stock (6,000 common shares) (32,000 ) Total stockholders' equity $4,626,000 From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? Common stock outstanding shares (b) Assuming there is a stated value, what is the stated value of the common stock? The stated value of the common stock $ per share (c) What is the par value of the preferred stock? The par value of the preferred stock $ per share (d) If the annual dividend on preferred stock is $36,000, what is the dividend rate on preferred stock? The dividend rate % (e) If dividends of $72,000 were in arrears on preferred stock, what would be the balance reported for retained earnings? The Retained Earnings balance $ Exercise 11-7 On October 31, the stockholders' equity section of Pele Company's balance sheet consists of common stock $648,000 and retained earnings $400,000. Pele is considering the following two courses of action: (1) Declaring a 5% stock dividend on the 81,000 $8 par value shares outstanding (2) Effecting a 2-for-1 stock split that will reduce par value to $4 per share. The current market price is $17 per share. Prepare a tabular summary of the effects of the alternative actions on the company's stockholders' equity and outstanding shares. Pele Company's Balance Sheet Before Action After Stock Dividend After Stock Split Stockholders' equity Paid-in capital $ $ $ Total stockholders' equity $ $ $ Retained earnings Outstanding shares