Whispering Winds Corp. was organized on January $1,2021.$ During its first year, the corporation issued $2,000$ shares of $$50$ par value preferred stock and $110,000$ shares of $$10$ par value common stock. At December $31,$ the company declared the following cash dividends: $2021,$$$5,300$;$2022,$$$12,400$; and $2023,$$$29,800.$

$($a$)$

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Show the allocation of dividends to each class of stock, assuming the preferred stock dividend is $6\%$ and noncumulative. $($Do not leave any answer field blank. Enter $0$ for amounts.$)$