Rembrandt, Inc. was formed in 2018 and immediately issued $800,000 of 6% preferred stock and $1,200,000 of common stock, each having a par value of $10 per share. No dividends were paid or declared during 2018 and 2019. On December 31, 2020, Rembrandt declared a total of $396,000 in dividends. (5 bonus points) What is the amount of the annual preferred stock dividend? ___________________ How much of the $396,000 will the preferred and common stockholders receive under each of the following assumptions? a. The preferred stock is noncumulative Preferred stockholders = ____________________ Common stockholders = ____________________ b. The preferred stock is cumulative Preferred stockholders = ____________________ Common stockholders = ____________________