Exercise 15-23 Grouper Company has outstanding 2,600 shares of $100 par, 7% preferred stock and 14,600 shares of $10 par value common. The following schedule shows the amount of dividends paid out over the last 4 years. Allocate the dividends to each type of stock under assumptions (a) and (b). Express your answers in per-share amounts using the format shown below. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to 2 decimal places, e.g. $6.85.) Assumptions (a) (b) Preferred, noncumulative, Preferred, cumulative, and nonparticipating and fully participating Preferred Common Preferred Common Year Paid-out 2015 $13,200 $ 2016 $28,100 $ 2017 $56,100 $ $ $ 2018 $76,000 A