The stockholders' equity section of Whispering Winds Corp.'s balance sheet at December 31 is presented here. Less: Treasury stock (6,000 common shares) Total stockholders' equity 37,2005,042,800 From a review of the stockholders' equity section, answer the following questions. (a) How many shares of common stock are outstanding? 504,000 shares (b) Assuming there is a stated value, what is the stated value of the common stock? 5 per share (c) What is the par value of the preferred stock? $ 80 per share (d) If the annual dividend on preferred stock is $67,200, what is the dividend rate % on preferred stock? (e) If dividends of $134,400 were in arrears on preferred stock, what would be the balance reported for retained earnings? $1,723,600