Winter inc incorporated on January 1 2019 winter issue 5000 shares of Common stock and 600 share of preferred stock on that date . The preferred stock is cumulative 100$ par with an 8$ dividend rate. Winter has not paid any dividends yet. In 2023 winter had its first profitable year. And on November 1 2023 winter declared a total dividend of 28000

Calculate the amount that will be paid out to a) preferred shareholder

B) common shareholder