Inc. Pranks, Inc. is a manufacturer of joke and novelty products for perpetrators of practical jokes. The corporation has paid several cash drvidends throughout 2016, the current year. It is also declaring a stock dividend to its stockholders as the calendar year-end approaches. You've been brought in as a consultant to assist with this process, and also to help determine whether some missing information can be calculated before the distribution of the stock dividend is made. The company has two classes of stock: common stock and cumulative preferred stock. You've been able to retrieve the following information so far: Number of common shares authorized Number of common shares issued Par value of common shares Par value of cumulative preferred shares Paid-in capital in excess of par-common stock Paid-in capital in excess of par-preferred stock Total retained earnings before the stock dividend is declared 900,000 600,000 520 S30 $7,000,000 $0 $33,500,000 Total Cash Preferred Dividends Common Dividends Year Dividends Total Per Share Total Per Share 0.20 0.36 0.34 0.30 0.30 0.30 0.00 0.00 0.09 0.15 0.18 0.30 2011 2012 2013 20,000 20,000 36,000 36,000 34,000 2014 120,000 30,000 30,000 2016 210,000 30,000 54,000 90,000 108,000 180,000 88,000 2015 138,000