Raphael corporation's common stock is currently selling on a stock exchange on a stock exchange at $157 per share, and its current balance sheet shows sheet shows the following stockholders equity section

Preferred stock5% cumulative, $___ par value, 1,000 shares

authorized, issued, and outstanding $100,000

Common stock$___ par value, 4,000 shares authorized,

and outstanding 180,000

Retained earnings 320,000

Total stockholders' equity $600,000

if two years' preferred dividends are in arrears and the board of directors declares cash dividends of $28,000, what total amount will be paid to the preferred and to the common shareholders?