The stockholders' equity section of Pina Corporation's balance sheet at December 31 is presented here. (b) Assuming there is a stated value, what is the stated value of the common stock? Stated value of the common stock per share (c) What is the par value of the preferred stock? Par value of the preferred stock pershare (d) If the annual dividend on preferred stock is $36,600, what is the dividend rate on preferred stock? (e) If dividends of $73,200 were in arrears on preferred stock, what would be the balance reported for retained earnings? Balance reported for retained earnings