The records of Seahawks Company reflected the following balances in the stockholders' equity accounts at the end of the current year:

Common stock, $$10$ par value, $31,000$ shares outstanding

Preferred stock, $8$ percent, $$8$ par value, $6,000$ shares outstanding

Retained earnings, $$227,000$

On September $1$ of the current year, the board of directors was considering the distribution of a$($n$)$ $$82,000$ cash dividend. No dividends were paid during the previous two years. You have been asked to determine dividend amounts under two independent assumptions:

a$.$ The preferred stock is noncumulative.

b$.$ The preferred stock is cumulative.

Required:

Determine the total and per share amounts that would be paid to the common stockholders and the preferred stockholders under the two independent assumptions.

Note: Round your "per share" amounts to $2$ decimal places.

$\backslash$table$[[,\backslash$table$[[$Preferred$],[$stock$]],\backslash$table$[[$Common$],[$stock$]]],[$Noncumulative:$],[$Total$,$$$,3,840,$$$,78,160],[$Per share,$$,0\mathrm{.}64,$$$,2\mathrm{.}52],[$Cumulative:$],[$Total$],[$Per share,,,,$]]$