Nash Company's ledger shows the following balances on December $31,2025.$

$4\%$ Preferred stock $$$10$ par value, outstanding $21,200$ shares $$212,000$

Common stock $-$$$100$ par value, outstanding $27,800$ shares $,2,780,000$

Retained earnings

$684,000$

Assuming that the directors decide to declare total dividends in the amount of $$335,000,$ determine how much each class of stock should receive under each of the conditions stated below. One year's dividends are in arrears on the preferred stock.

a$.$ The preferred stock is cumulative and fully participating. $($Round the rate of participation to $6$ decimal places, e$.$g$\mathrm{.}0\mathrm{.}014278.$ Round answers to $0$ decimal places, e$.$g$.38,487.)$