Swifty Company's ledger shows the following balances on December 31, 2025. 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.0.014278. Round answers to 0 decimal places, e.g. 38,487.) b. The preferred stock is noncumulative and nonparticipating. (Round answers to 0 decimal places, e.g. 38,487.) 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.0.014278. Round answers to 0 decimal places, e.g. 38,487.)