need help dont know how to do this

The records of Seahawks Company reflected the following balances in the stockholders' equity accounts at the end of the current year: Common stock, $10 par value, 50,000 shares outstanding Preferred stock, 9 percent, $8 par value, 8,000 shares outstanding Retained earnings, $217,000 On September 1 of the current year, the board of directors was considering the distribution of a(n) $71,000 cash dividend. No dividends were paid during the previous two years. You have been asked to determine dividend amounts under two independent assumptions: a. The preferred stock is noncumulative. b. The preferred stock is cumulative. Required: 1. Determine the total and per share amounts that would be paid to the common stockholders and the preferred stockholders under the two independent assumptions. Note: Round your "per share" amounts to 2 decimal places