The stockholders' equity section of the ABC Corporation's balance sheet shows these balances in thecapital stock accounts: Preferred Stock 8% $100 par cumulative $200, 000. Common Stock $1 Par $ 1, 000, 000. The board of directors made the following dividend declarations and payments: 2013 $0 2014 $120, 000 2015 $200, 000 Required: Prepare a schedule showing the distribution of the dividends between preferred and common stockholdersfor all three years and the dividend per share