Partlow Company has the following stockholders equity:

Paid-in-capital
Preferred stock, 5%,$15par, 7000 shares authorized, 5,500 shares issued.	82,500
common stock, $0.30 par, 1,200,000 shares authorized and issued	360,000
paid-in-capital in excess of par-common	400,000
Total paid in capital	842,500
Retained Earning	260,000
Total stockholder's Equity	1,102,500

Requirements:

1. Is Partlows preferred stock cumulative or noncumulative? How can you tell?
2. Partlow declares cash dividends of $30,000 for 2010. How much of the dividends goes to preferred. How much goes to common?
3. Partlow passed the preferred dividend in 2011 and 2012. In 2013 the company declares cash dividends of $45,000. How much of the dividend goes to preferred? How much goes to common?