Violet Company has paid all required preferred dividends though December 31, 2004. Its outstanding stock consists of 10,000 shares of USD 125 par value common stock and 4,000 shares of 6 percent, USD 125 par value preferred stock. During five successive years, the companys dividend declarations were as follows:

2005 $85,000

a) cumulative -

b) noncumulative -

2006 $52,500

a) cumulative -

b) noncumulative -

2007 $7,500

a) cumulative -

b) noncumulative -

2008 $15,000

a) cumulative -

b) noncumulative -

2009 $67,500

a) cumulative -

b) noncumulative