The records of Hoffman Company reflected the following balances

in the stockholders$$ equity accounts at December $31,2018$:

$$

On January $1,2019,$ the board of directors was considering the

distribution of a $$63,300$ cash dividend. No dividends were paid

during $2017$ and $2018.$

Required:$$Determine the total and per$-$share amounts that would be paid to

the common stockholders and to the preferred stockholders assuming

the preferred stock is noncumulative.$($Round "Per Share" to $2$

decimal places and rest to the nearest dollar amount.$)$Determine the total and per$-$share amounts that would be paid to

the common stockholders and to the preferred stockholders assuming

the preferred stock is cumulative.$($Do not round intermediate

instructions. Round "Per Share" to $2$ decimal places and rest to the

nearest dollar amount.$)$