Stockholders' equity of Emst Company consists of $86\mathrm{.}000$ shares of $$5$ par value, $10\%$ cumulative preferred stock and $310,000$ shares of $$1$ par value common stock. Both classes of stock have been outstanding since the company's Inception. Ernst did not declare any dividends in the prior year, but it now declares and pays a $$155,000$ cash dividend at the current yearend.

Determine the amount distributed to each class of stockholders for this two$-$year$-$old company.

$\backslash$table$[[,\backslash$table$[[$Par Value per$],[$Prefened$],[$Share$]],\backslash$table$[[$Dividend$],[$Rate$]],\backslash$table$[[$Dividend per$],[$Prefemed$],[$share$]],\backslash$table$[[$Number of$],[$Preferred$],[$Shares$]],\backslash$table$[[$Preferred$],[$Dividend for$],[$two years$]]],[$Calculation of preferred di$,,,,,],[$Total cash dividend,,,,,$],[$To preferred shareholders,,,,,$],[$To common shareholders,s$.,,,,]]$