Capital stock of Barr Company includes:

Common stock, $5 par, 650,000 shares outstanding $3,250,000

Preferred stock, 15% cumulative, $60 par, 10,000 shares outstanding 600,000

As of December 31, 2018, 2 years' dividends are in arrears on the preferred stock. During 2019, Barr plans to pay dividends that total $256,000.

Required: If an answer is zero, enter "0".

1. Determine the amount of dividends that will be paid to Barr's common and preferred stockholders in 2019.

Total dividend to preferred stockholders ____________

Total dividend to common stockholders ____________

2. If Barr paid $300,000 of dividends, determine how much each group of stockholders would receive.

Total dividend to preferred stockholders ____________

Total dividend to common stockholders ____________