Tamarisk Incorporated had issued common shares and 73,800,$3.50 preferred shares issued. Tamarisk did not pay a dividend to the preferred shareholders in 2023 and 2024. Determine the dividends in arrears, if any, at December 31, 2024 if (Do not leave ony answer field blank. Enter a) The preferred shares were noncumulative, and b) The preferred shares were cumulative