The records of Seahawks Company reflected the following balances in the stockholders'

equity accounts at the end of the current year:

Common stock, $$12$ par value, $48,000$ shares outstanding

Preferred stock, $11$ percent, $$10$ par value, $9,000$ shares outstanding

Retained earnings, $$224,000$

On September $1$ of the current year, the board of directors was considering the distribution

of $a(n)$$$75,000$ 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.