The stockholders' equity section of Kingbird, Inc.'s balance sheet at December 31 is presented here. Kingbird, Inc. Balance Sheet(Partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 12,000 shares authorized, 8,400 shares issued and outstanding Common stock, no par, 730,000 shares authorized, 560,000 shares issued Total paid-in capital Retained earnings Total paid-in capital and retained earnings Less: Treasury stock (7,000 common shares) Total stockholders' equity $672,000 2,800,000 3,472,000 1,858,000 5,330,000 37,800 $5,292,200 From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? shares (b) Assuming there is a stated value, what is the stated value of the common stock? $ per share (c) What is the par value of the preferred stock? $ per share (d) % If the annual dividend on preferred stock is $67,200, what is the dividend rate on preferred stock? If dividends of $134,400 were in arrears on preferred stock, what would be the balance reported for retained earnings? (e) $