Whispering Company's ledger shows the following balances on December $31,2025.$

Assuming that the directors decide to declare total dividends in the amount of $$391,000,$ determine how much each class of stock

should receive under each of the conditions stated below. One year's dividends are in arrears on the preferred stock.

a$.$ The preferred stock is cumulative and fully participating. $($Round the rate of participation to $6$ decimal places, e$.$g$\mathrm{.}0\mathrm{.}014278.$ Round

answers to $0$ decimal places, e$.$g$.38,487.)$

b$.$ The preferred stock is noncumulative and nonparticipating. $($Round answers to $0$ decimal places, e$.$g$.38,487.)$

c$.$ The preferred stock is noncumulative and is participating in distributions in excess of a $7\%$ dividend rate on the common stock.

$($Round the rate of participation to $6$ decimal places, e$.$g$\mathrm{.}0\mathrm{.}014278.$ Round answers to $0$ decimal places, e$.$g$.38,487.)$