Dividends for Preferred and Common Stock The Stockholders' Equity category of Greenbaum Company's balance sheet as of December 31, 2017, appeared as follows: 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 $225,000 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