The stockholders' equity section of Grouper Corporation shows the following on December 31, 2021:

Preferred stock4%, $100 par, 5,400 shares outstanding		$540,000
Common stock$10 par, 61,000 shares outstanding		610,000
Paid-in capital in excess of par		210,000
Retained earnings		148,100
Total stockholders' equity		$1,508,100

Assuming that all of the company's retained earnings are to be paid out in dividends on 12/31/21 and that preferred dividends were last paid on 12/31/19, show how much the preferred and common stockholders should receive if the preferred stock is cumulative and fully participating.

Preferred stockholders		$
Common stockholders		$