Flounder Company has outstanding 2,500 shares of $100 par, 6% preferred stock and 13,700 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 (b) (a) Preferred, noncumulative, and nonparticipating Preferred Common Preferred, cumulative, and fully participating Preferred Common 13,700 to 0 Year Paid-out 2018 $13,700 $ 2019 $24,900 $ 13,700 " t 0 " 2020 $61,600 0 h 0 " 2021 $81,600 $ " 0