The Hill Company had the following classes of stock outstanding as of December $31,2025$:

Common Stock $($$$20$ par value, $62,000$ shares issued, and $2,000$ treasury stock shares$)$

Preferred Stock par value, cumulative and fully participating, $4,000$ shares outstanding$)$

Dividends on the preferred stock have been in arrears for $2023$ and $2024.$ On December $31,2025,$ a total cash dividend of $$270,000$ was declared.

Prepare a table showing how the cash dividend will be divided between common and preferred stock, respectively.