Bruins Inc. has the following items in their current balance sheet: Common Stock 10,000,000 shares authorized, $1,000,000 issued $3,000,000 Capital Surplus $9,000,000 Treasury Stock on Common 100,000 shares $6,000,000 Cumulative Preferred Stock 500,000 authorized [2%] $100 par $8,000,000 Treasury Stock on Preferred Stock 10000 shares $6,000,000 Retained Earnings $60,000,000 Bruins Inc. wishes to announce a total cash dividend of $40,000,000. How is this dividend to be split between the common and preferred stockholders? What is the dividend per share for common and preferred after the dividend distribution from question 1 above? Suppose Bruins Inc. was two years in the arrears in paying dividends to the preferred stockholders, and then what is the dollar amount of the preferred and common shareholder dividend