Flounder Company has outstanding 2,500 shares of $100 par, 6% 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.

(a) Prefered, noncumulative, and nonparticipating

(b) Prefered, cumulative, and fully participating

Year	Paid-Out	Prefered	Common	Prefered	Common
2015	$11,900	4.76	0		0
2016	$26,200
2017	$54,000
2018	$76,600