The stockholders' equity section of Sheridan Corporation's balance sheet at December $31$ is presented here.

SHERIDAN CORPORATION

Balance Sheet $($partial$)$

Stockholders' equity

Paid$-$in capital

Preferred stock, cumulative, $9,500$ shares authorized, $5,700$ shares issued and outstanding

Common stock, no par, $748,707$ shares authorized, $579,000$ shares issued

Total paid$-$in capital

Retained earnings

Total paid$-$in capital and retained earnings

Less: Treasury stock $(6,800$ common shares$)$

Total stockholders' equity

$\backslash$table$[[$$$587,100$

From a review of the stockholders'equity section, answer the following questions.

A$.$ How many shares of common stock are outstanding?

B$.$ What is the value of the common stock per share?

C$.$ What is the par value of the preferred stock?

D$.$ If the annual dividend on preferred stock is $41097$ what is the dividend rate on preferred stock?

E$.$ If the dividends of $73,200$$ were in arrears on preferred stock, what would be the balance reported for the retained earnings?