Please help to solve step by step for two problem below:

1/ Anders, Inc., has 15,000 shares of 5%, $100 par value, cumulative preferred stock and60,000 shares of $1 par value common stock outstanding at December 31, 2015. There were no dividends declared in 2013. The board of directors declares and pays a $135,000 dividend in 2014 and in 2015. What is the amount of dividends received by the common stockholders in 2015?

2/ X Co. issued 1,000 shares of $100 par value, 5% preferred stock. There were no dividends declared in 2017. The Co. declared a dividend of $8,000 and $11,000 in 2018 and 2019 resp. Show how the dividend is located between Common and preferred stock assuming the preferred stock is

a/ Non-cumulative

b/ Cumulative