Crane Company has outstanding 2,600 shares of $100 par, 8% preferred stock and 16,000 shares of $10 par value common. The following schedule shows the amount of dividends paid out over the last 4 years. Allocate the dividends to each type of stock under assumptions (a) and (b). Express your answers in per-share amounts using the format shown below

(a) Preferred, noncumulative, and nonparticipating				(b) Preferred, cumulative, and fully participating
Year		Paid-out		Preferred		Common		Preferred		Common

2018 $12,800

$2019 $30,300

$2020 $58,300

2021 $80,200