Cullumber Corporation was organized on January $1,2026.$ During its first year, the corporation issued $2,000$ shares of $$50$ par value preferred stock and $100,500$ shares of $$10$ par value common stock. At December $31,$ the company declared the following cash dividends: $2026,$$$5,000$;$2027,$$$11,800$; and $2028,$$$27,800.$

$($a$)$

Show the allocation of dividends to each class of stock, assuming the preferred stock dividend is $6\%$ and noncumulative. $($If your answer Is zero, enter $"O".)$

$\backslash$table$[[,2026,2027,,2028],[$Total dividend,$$,$$$,$$$,],[$Allocation to preferred stock,,,,$],[$Remainder to common stock,$\{,$$$,$$$,]]$