The shareholders' equity of Kramer Industries includes the data shown below. During 2019, cash dividends of $100 million were declared. Dividends were not declared in 2017 or 2018. is in millions) Common stock $220 Pald-in capital-excess of par, common 660 Preferred stock, 10%, nonparticipating 110 Paid-in capital-excess of par, preferred 275 Required: Determine the amount of dividends payable to preferred shareholders and to common shareholders under each of the following two assumptions regarding the characteristics of the preferred stock. (Enter your answers in millions (ie, 10,000,000 should be entered as 10).) Assumption A - The preferred stock is noncumulative. Assumption B - The preferred stock is cumulative. (sin millions) Preferred Common Assumption A Assumption B