Kerry Company has 1,050 shares of $100 par value, 8% preferred stock and 11,600 shares of $10 par value common stock outstanding. The preferred stock is cumulative and nonparticipating. Dividends were paid in 2010. Since 2010, Kerry has declared and paid dividends as follows:

2011	$ 0
2012	10,300
2013	19,800
2014	24,600

Determine the amount of the dividends to be allocated to preferred and common stockholders for each year 2012 to 2014

If the preferred stock had been noncumulative, how much would have been allocated to the preferred and common stockholders each year?