The stockholders' equity section of Sheridan Company's balance sheet at December 31 is presented here. Sheridan Company Balance Sheet(Partial) Stockholdersequity Paid-in capital Preferred stock, cumulative, 14.000 shares authorized, 7.000 shares issued and outstanding Common stock, no par, 830,000 shares authorized, 520,000 shares issued Total paid in capital Retained earnings Total pald-in capital and retained earnings Less: Treasury stock (7,000 common shares) Total stockholders equity $840,000 2,600,000 3,440,000 1,858,000 5,298,000 44,800 $5,253,200 shares From a review of the stockholders equity section, answer the following questions. (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) It the annual dividend on preferred stock is $67.200, what is the dividend rate on preferred stock? le) If dividends of $134400 were in arrears on preferred stock, what would be the balance reported for retained earnings? per share per share %