Splish Brothers Inc. was organized on January 1, 2021. During its first year, the corporation issued 2,500 shares of $50 par value preferred stock and 145,000 shares of $10 par value common stock. At December 31 , the company declared the following cash dividends: 2021, \$5,800; 2022, \$11,700; and 2023,\$29,200. (a) Show the allocation of dividends to each class of stock, assuming the preferred stock dividend is 5% and noncumulative, (Do not leave any answer field blank. Enter O for amounts.)