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The shareholders' equity of Wang Industries includes the data shown below. During 2025, cash dividends of $70 million were declared. Furthermore, dividends were declared in 2023 (of 15 million) and in 2024 (of 30 million). Required: Determine the amount of dividends payable to preferred shareholders and to common shareholders under each of the following two assumptions regarding the characteristics of the preferred stock. Assumption A - The preferred stock is noncumulative. Assumption B - The preferred stock is cumulative