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, $37,000$ shares outstanding

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

Retained earnings, $$226,000$

On September $1$ of the current year, the board of directors was considering the distribution of a$($n$)$ $$79,000$ cash dividend. No dividends were paid during the previous two years. You have been asked to determine dividend amounts under two independent assumptions:

The preferred stock is noncumulative.

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.