The stockholders' equity section of Whispering Winds Corp.$\text{'}$s balance sheet at December $31$ is presented here.

WHISPERING WINDS CORP.

Balance Sheet $($partial$)$

Stockholders' equity

Paid$-$in capital

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

$($c$)$ What is the par value of the preferred stock?

The par value of the preferred stock $()$ per share

$($d$)$ If the annual dividend on preferred stock is $$47,838,$ what is the dividend rate on preffered stock? The dividend rate $()$

$($e$)$ If dividends of $$78,300$ were in arrears on preferred stock, what would be the balance reported for retained earnings?

The Retained Earnings balance $()$