For the following items, assume that total par value of the outstanding shares of preferred stock is $540, 000 and total par value of the outstanding common stock is $135, 000. Determine the allocation among the preferred and common shareholders assuming the following, Show ALL calculations. a) Assume Cumulative 4% Nonparticipating Preferred Stock, total dividends declared were $53, 000, and there are no dividends in arrears. Preferred _____ Common _____ b) Assume Cumulative 4% Nonparticipating Preferred Stock, total dividends declared were $53, 000, and there is one year of dividends in arrears. Preferred ______ Common _____ c) Assume Cumulative 4% Participating to 5% Preferred Stock, total dividends declared were $53, 000, and there are no dividends in arrears. Preferred ______ Common ______ d) Assume Cumulative 4% Participating to 5% Preferred Stock, total dividends declared were $28, 000, and there are no dividends in arrears. Preferred ______ Common _______ e) Assume Cumulative 4% Fully Participating Preferred Stock, total dividends declared were $53, 000, and there is one year of dividends in arrears. Preferred ______ Common _______ f) Assume Cumulative 4% Fully Participating Preferred Stock, total dividends declared were $28, 000, and there is one year of dividends in arrears. Preferred _______ Common ______