Complete the table for dividend allocation.
Mommie Dearest Company began operations in 2015.
Mommie Dearest Company has the following stock outstanding for 2015 and 2016:
	Common Stock			Preferred Stock (Cumulative)
	50,000 shares outstanding			10,000 shares outstanding
	$1 par value			$60 par, $6/share dividend rate
		Preferred		Common
Year	Total Dividends Declared	Total	Per Share	Total	Per Share
2015	40,000
2016	90,000