Dividends for Preferred and Common Stock The Stockholders' Equity category of Greenbaum Company's balance sheet as of December 31, 2017, appeared as follows: $400,000 Preferred stock, $100 par, 9% 4,000 shares issued and outstanding Common stock, $10 par 80,000 shares issued and outstanding Additional paid-in capital Total contributed capital Retained earnings Total stockholders' equity 800,000 1,000,000 $2,200,000 1,800,000 $4,000,000 The notes to the financial statements indicate that dividends were not declared or paid for 2015 or 2016. Greenbaum wants to declare a dividend of $268,000 for 2017. Required: Determine the total and the per-share amounts that should be declared to the preferred and common stockholders under the following assumptions: 1. The preferred stock is noncumulative, nonparticipating. 2. The preferred stock is cumulative, nonparticipating. Round per share amounts to the nearest cent. Total Preferred Dividends Per Share Amount Total Common Dividends Per Share Amount 1. 2