Raphael Corporation$$s balance sheet shows the following stockholders$$ equity section.

Preferred stock$5\%$ cumulative, $$\_\_\_$ par value, $1,000$ shares authorized, issued, and outstanding $ $100,000$

Common stock$$$$\_\_\_$ par value, $4,000$ shares authorized, issued, and outstanding $160,000$

Retained earnings $400,000$

Total stockholders' equity $ $660,000$

$2.$ If two years$$ preferred dividends are in arrears at the current date and the board of directors declares cash dividends of $$24,000,$ compute the total amount paid to $($a$)$ preferred shareholders and $($b$)$ common shareholders.