The stockholders' equity section of Bramble Corp.'s balance sheet at December 31 is presented here. BRAMBLE CORP. Balance Sheet (partial) Stockholders' equity $ 556,500 1,728,000 2,284,500 Paid-in capital Preferred stock, cumulative, 8,800 shares authorized, 5,300 shares issued and outstanding Common stock, no par, 746,000 shares authorized, 576,000 shares issued Total paid-in capital Retained earnings Total paid-in capital and retained earnings Less: Treasury stock (5,000 common shares) Total stockholders' equity 1.152,000 3,436,500 26,700 $3,409,800 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? The stated value of the common stock $ per share (c) What is the par value of the preferred stock? The par value of the preferred stock $ per share (d) If the annual dividend on preferred stock is $44,520, what is the dividend rate on preferred stock? The dividend rate % (e) If dividends of $75,600 were in arrears on preferred stock, what would be the balance reported for retained earnings? The Retained Earnings balance $