The records of Hoffman Company reflected the following balances in the stockholders' equity accounts at December 31, 2012: Common stock, par $12 per share, 40,000 shares outstanding. Preferred stock, 8 percent, par $10 per share, 6,000 shares outstanding. Retained earnings, $220,000. On December 1, 2013, the board of directors was considering the distribution of a $62,000 cash dividend. No dividends were paid during 2011 and 2012. Required: Determine the total and per-share amounts that would be paid to the common stockholders and to the preferred stockholders under two independent assumptions: The preferred stock is noncumulative. (Round "Per Share" to 2 decimal places.) The preferred stock is cumulative.(Round"[Per Share"to 2 decimal places.)