Swifty Company's ledger shows the following balances on December $31,2025.$

$4\%$ Preferred stock $-$$$10$ par value, outstanding $18,600$ shares $$186,000$

Common stock$-$ $$100$ par value, outstanding $30,200$ shares $,3,020,000$

Retained earnings $,602,000$

Assuming that the directors decide to declare total dividends in the amount of $$352,000,$ determine how much each class of stock

should receive under each of the conditions stated below. One year's dividends are in arrears on the preferred stock.

a$.$ The preferred stock is cumulative and fully participating. $($Round the rate of participation to $6$ decimal places, e$.$g$\mathrm{.}0\mathrm{.}014278.$ Round

answers to $0$ decimal places, e$.$g$.38,487.)$

Preferred

$

Common

$

b$.$ The preferred stock is noncumulative and nonparticipating. $($Round answers to $0$ decimal places, e$.$g$.38,487.)$

Preferred

$

Common

$

c$.$ The preferred stock is noncumulative and is participating in distributions in excess of a $7\%$ dividend rate on the common stock.

$($Round the rate of participation to $6$ decimal places, e$.$g$\mathrm{.}0\mathrm{.}014278.$ Round answers to $0$ decimal places, e$.$g$.38,487.$