The stockholders' equity section of Blossom Corporation's balance sheet at December 31 is presented here. Blossom Corporation Balance Sheet (Partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 10,000 shares authorized, 5,000 shares issued and outstanding $400,000 Common stock, no par, 700,000 shares authorized, 500,000 shares issued 2,500,000 Total paid-in capital 2,900,000 Retained earnings 1,858,000 Total paid-in capital and retained earnings 4,758,000 Less: Treasury stock (6,000 common shares): Total stockholders' equity From a review of the stockholders' equity section, answer the following questions. 30,000 $4,728,000 (a) How many shares of common stock are outstanding? shares From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? shares (b) Assuming there is a stated value, what is the stated value of the common stock? $ per share (c) What is the par value of the preferred stock? per share (d) If the annual dividend on preferred stock is $20,000, what is the dividend rate on preferred stock? % (e) If dividends of $40,000 were in arrears on preferred stock, what would be the balance reported for retained earnings? $