please answer A and B :)

The following is information regarding the activities of Company A: Earnings before interest and taxes: $540,000 Bond interest: $100,000 Tax rate: 35% Dividend payout ratio: 0.5 Preferred shares outstanding: 100,000 at $25 par value Payment to preferred shares 8 % of par value Common shares 500,000 a) Calculate the dividend paid to Company A preferred shares and common shares. b) If 20,000 of the preferred shares were cumulative preferred, what additional relevant information is provided from the calculations