The shareholders' equity of Wang Industries includes the data shown below. During 2025 , cash dividends of $160 million were declared. Dividends were not declared in 2023 or 2024. 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. Note: Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Assumption A - The preferred stock is noncumulative. Assumption B - The preferred stock is cumulative