Swifty Corporation has outstanding 10,500 shares of $100 par value, 5% preferred stock and 60,800 shares of $10 par value common stock. The preferred stock was issued in January 2025, and no dividends were declared in 2025 or 2026. In 2027, Swifty declares a cash dividend of $292,000. (a) Assume that the preferred are noncumulative. How much dividend will the preferred stockholders receive? Preferred stockholders would receive 69. $ How much dividend will the common stockholders receive? Common stockholders would receive $ (b) Assume that the preferred are cumulative. How much dividend will the preferred stockholders receive? Preferred stockholders would receive $ How much dividend will the common stockholders receive? Common stockholders would receive $