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The stockholders' equity section of Sheffield Corp's balance sheet at December 31 is presented here. SHEFFIELD CORP. Balance Sheet (partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 11,000 shares authorized, 6,600 shares issued and outstanding Common stock, no par, 749,000 shares authorized, 579,000 shares issued Total paid-in capital Retained earnings Total paid-in capital and retained earnings Less: Treasury stock (6,300 common shares) Total stockholders' equity $693.000 1,737,000 2,430,000 1,199,000 3,629,000 33.600 $3,595,400 From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? Common stock outstanding shares (b) Assuming there is a stated value, what is the stated value of the common stock? The stated value of the common stock $ per share (c) What is the par value of the preferred stock? The par value of the preferred stock $ per share (d) If the annual dividend on preferred stock is $41,580, what is the dividend rate on preferred stock? The dividend rate (e) If dividends of $72,600 were in arrears on preferred stock, what would be the balance reported for retained earnings? The Retained Earnings balance $