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Preferred stock, cumulative, 18,000 shares authorized, 12,600 shares issued and outstanding Common stock, no par, 740,000 shares authorized, 540,000 shares issued $1,512,000 Total paid-in capital Retained earnings Total paid-in capital and retained earnings 4,212,0002,700,000 Less: Treasury stock (9,000 common shares) 1,858,000 Total stockholders' equity From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? (b) Assuming there is a stated value, what is the stated value of the common stock? (c) What is the par value of the preferred stock? (d) If the annual dividend on preferred stock is $166,320, what is the dividend rate on preferred stock? (e) If dividends of $332,640 were in arrears on preferred stock, what would be the balance reported for retained earnings