The stockholders' equity section of Blue Corporation's balance sheet at December $31$ is presented here.

Blue Corporation Balance Sheet $($partial$)$

Stockholders' equity

Paid$-$in capital

Preferred stock, cumulative, $12,200$ shares authorized, $7,300$ shares issued and outstanding

Common stock, no par, $724,000$ shares authorized, $554,000$ shares issued

Total paid$-$in capital

Retained earnings

Total paid$-$in capital and retained earnings

Less: Treasury stock $(6,500$ commo

Total stockholders' equity

From a review of the stockholders' equity section, answer the following questions.

$($a$)$ How many shares of common stock are outstanding?

Common stock outstanding shares

$($b$)$ Assuming there is a stated value, what is the stated value of the common stock?

Stated value of the common stock

$ per share

$($c$)$ What is the par value of the preferred stock?

Par value of the preferred stock

$

per share

$($d$)$ If the annual dividend on preferred stock is $$43,800,$ what is the dividend rate on preferred stock?

Dividend rate

$\%$

$($e$)$ If dividends of $$87,600$ were in arrears on preferred stock, what would be the balance reported for retained earnings?

Balance reported for retained earnings

$n shares$)$

Total stockholders' equity

$\backslash$table$[[$$$730,000$