The stockholders' equity section of Indigo Corporation's balance sheet at December 31 is presented here. 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 $49,700, what is the dividend rate on preferred stock? The dividend rate % (e) If dividends of $71,400 were in arrears on preferred stock, what would be the balance reported for retained earnings? The Retained Earnings balance $