On December 31st 2021 the retained earnings of Bigco, Inc shows a balance of $87,000

The company expects a net income of $130.000 for year 2022

The company has 10% preferred issued and outstanding for a total amount of $1,000,000

The company has an average of 100,000 common stocks outstanding throughout the year 2021. The number of common stocks is not supposed to change during year 2022.

Calculate the maximum amount of common stock dividends that could be paid to the stockholders on January 2022 and January 2023 considering that

The preferred stock are cumulative
 The preferred stocks are non cumulative