The stockholders' equity section of Splish Brothers Inc.'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? shares (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 \\( \\$ 60,000 \\), what is the dividend rate on preferred stock? (e) If dividends of \\( \\$ 120,000 \\) were in arrears on preferred stock, what would be the balance reported for retained earnings? \\( \\$ \\) \\( \\$ \\) \\( \\$ \\) per share \ per share per share \ \\( \\$ \\)