The stockholders' equity section of Pina Colada Corp.'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 $37,200, what is the dividend rate on preferred stock? The dividend rate (e) If dividends of $71,300 were in arrears on preferred stock, what would be the balance reported for retained earnings? The Retained Earnings balance