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

Carla Vista Corporation

Balance Sheet $($Partial$)$

Stockholders' equity

Paid$-$in capital

Preferred stock, cumulative, $10,000$ shares authorized, $6,000$ shares issued and outstanding

Common stock, no par, $790,000$ shares authorized, $500,000$ shares issued

Total paid$-$in capital

Retained earnings

Total paid$-$in capital and retained earnings

Less: Treasury stock $(6,000$ common shares$)$

Total stockholders' equity

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

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

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

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

$($d$)$ If the annual dividend on preferred stock is $$60,000,$ what is the dividend rate on preferred stock?

$

shares

$

pershare

per share

$($e$)$ If dividends of $$120,000$ were in arrears on preferred stock, what would be the balance reported for retained earnings?