Sunland Company has outstanding 2,800 shares of $100 par, 7% preferred stock and 15,900 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 aid- ut 1,200 $ 200 $ 1,800 tA tA (a) Preferred, noncumulative, and nonparticipating Preferred 12200 EA Common 0 19600 $ 9600 19600 GA 34200 GA $ EA EA (b) Preferred, cumulative, and fully participating Preferred 12200 $ Common 19600 $ 960 19600 $ 3420 1,500 $ 19600 $ 58900 $ 19600 5890