Sheridan Company has outstanding 2,200 shares of $100 par, 8% preferred stock and 15,400 shares of $10 par value common. The following schedule shows the amount of dividends paid out over the last 4 years. Allocate the dividends to each type of stock under assumptions (a) and (b). Express your answers in per share amounts using the format shown below. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to 2 decimal places, e.g. 6.85.) ar Paid- out 23 $13,600 +A $ 24 $23,800 $ 25 25 $51,800 $ 26 $69,300 $ (a) Preferred, noncumulative, and nonparticipating Preferred CA +A CA $ +A. Common Assumptions +A $ +A +A $ +A $ (b) Preferred, cumulative, and fully participating Preferred $ CA +A $ CA $ +A $ Comm