The stockholders equity section of Oriole Companys balance sheet at December 31 is presented here.

Oriole Company Balance Sheet(Partial)
Stockholders equity
Paid-in capital
Preferred stock, cumulative, 14,000 shares authorized, 8,400 shares issued and outstanding		$840,000
Common stock, no par, 740,000 shares authorized, 560,000 shares issued		2,800,000
Total paid-in capital		3,640,000
Retained earnings		1,858,000
Total paid-in capital and retained earnings		5,498,000
Less: Treasury stock (7,000 common shares)		40,600
Total stockholders equity		$5,457,400

(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 $100,800, what is the dividend rate on preferred stock?

(e) If dividends of $201,600 were in arrears on preferred stock, what would be the balance reported for retained earnings?