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

Common stock, $$11$ par value, $48,000$ shares outstanding

Preferred stock, $10$ percent, $$9$ par value, $8,000$ shares outstanding

Retained earnings, $$233,000$

On September $1$ of the current year, the board of directors was considering the distribution of a$($n$)$ $$74,000$ cash dividend. No dividends were paid during the previous two years. You have been asked to determine dividend amounts under two independentions:

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.