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Kingbird Incorporated had issued common shares and 7 6 , 2 0 0 , $ 3 . 5 0 preferred shares issued. Kingbird did not

Kingbird Incorporated had issued common shares and 76,200, $3.50 preferred shares issued.
Kingbird did not pay a dividend to the preferred shareholders in 2023 and 2024.
Determine the dividends in arrears, if any, at December 31,2024 if (Do not leave any answer field blank. Enter 0 for amounts.)
a) The preferred shares were noncumulative, and $
b) The preferred shares were cumulative.
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