The stockholders' equity section of Whispering Winds Corp's balance sheet at December 31 is presented here. WHISPERING WINDS CORP. Balance Sheet (partial) Stockholders' equity Paid-in capital Preferred stock, cumulative, 11,200 shares authorized, 6,700 shares issued and outstanding Common stock, no par, 739,000 shares authorized, 569,000 shares issued Total paid-in capital Retained earnings Total paid-in capital and retained earnings Less: Treasury stock (6,100 common shares) Total stockholders' equity $ 683,400 1,707,000 2,390,400 1,155,000 3,545,400 32.500 $3,512,900 From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? Common stock outstanding shares (b) Assuming there is a stated value, what is the stated value of the common stock? The stated value of the common stock sc 3 ] per share (c) What is the par value of the preferred stock? The par value of the preferred stock $ 102 per share (d) If the annual dividend on preferred stock is $47,838, what is the dividend rate on preferred 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 $