Oriole Corporation has outstanding 11,000 shares of $100 par value, 6% preferred stock and 64,200 shares of $10 par value common stock. The preferred stock was issued in January 2025, and no dividends were declared in 2025 or 2026. In 2027, Oriole declares a cash dividend of $278,000. (a) Assume that the preferred are noncumulative. How much dividend will the preferred stockholders receive? Preferred stockholders would receive $ How much dividend will the common stockholders receive? Common stockholders would receive $ (b) Assume that the preferred are cumulative. How much dividend will the preferred stockholders receive? Preferred stockholders would receive How much dividend will the common stockholders receive? Common stockholders would receive $