Bramble Corp. Balance Sheet(partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 20,000 shares authorized, 12,000 shares issued and outstanding $1,440,000 Common stock, no par, 860,000 shares authorized, 530,000 shares issued Total paid-in capital Retained earnings Total paid-in capital and retained earnings Less: Treasury stock ( 12,000 common shares) Total stockholders' equity $5,871,20076,800 (a) How many shares of common stock are outstanding? shares (b) Assuming there is a stated value, what is the stated value of the common stock? per share (c) What is the par value of the preferred stock? per share (d) If the annual dividend on preferred stock is $158,400, what is the dividend rate on preferred stock? (e) If dividends of $316,800 were in arrears on preferred stock, what would be the balance reported for retained earnings