Dividend Distribution Heisenburg Inc. has the following records available for their stockholders' equity account on December 31

Account: Common stock

Balance: $150,000

Number of Shares Outstanding: 15,000

Account: Additional Pain in Capital

Balance: $250,000

Account: Retain Earnings

Balance: $400,000

Account: Cumulative Preferred Stock -5%

Balance: $350,000

Number of Shares Outstanding: 10,000

The company declared cash dividends amounting to $100,000. a. If no dividends in arrears on the preferred stock exist, how much in total dividends, and in dividends per share, is paid to each class of stock? b. If one year of dividends in arrears exist on the preferred stock, how much in total dividends, and in dividends per share, is paid to each class of stock?

Ref.	Preferred	Common	Total
a.	Answer	Answer
b.	Answer	Answer

Ref.	Preferred	Common	Total
a.	$	$	$
b.	$	$	$

Ref.	Dividends per Share	Numerator	Denominator	Result
a.	per preferred	$17500	$10000	1.75
a.	per common
b.	per preferred
b.	per common