Splish Company has outstanding 2,700 shares of $100 par, 6% preferred stock and 14,300 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.) Assumptions (a) Preferred, noncumulative, and nonparticipating (b) Preferred, cumulative, and fully participating Paid- out Preferred Common Preferred Common $11.900 $ $ $ $ $ tA $25,800 $ $ $ $ $ $51,900 $ $ $ $ $69,400 $ $ $ $ $ $