Leyland Corporations balance sheet at December 31 Stockholders equity Paid-in capital Preferred stock, cumulative, 9,167 shares authorized, 5,500 shares issued and outstanding 566,500 Common stock, no par, 723,750 shares authorized, 559,700 shares issued 2,238,800 Total paid-in capital 2,805,300 Retained earnings 1,201,200 Total paid-in capital and retained earnings 4,006,500 Less: Treasury stock (5,770 common shares) (30,773 Total stockholders equity $3,975,727 a) How many shares of common stock are outstanding? B) Assuming there is a stated value, what is the stated value of the common stock? c What is the par value of the preferred stock? d) If the annual dividend on preferred stock is $45,320, what is the dividend rate on preferred stock? e) If dividends of $71,300 were in arrears on preferred stock, what would be the balance reported for retained earnings?