McNabb Corp. had $\$ 100,000$ of $7 \%, \$ 20$ par value preferred stock and 12,000 shares of $\$ 25$ par value common stock outstanding throughout 2011 (a) Assuming that total dividends declared in 2011 were $\$ 64,000,$ and that the preferred stock is not cumulative but is fully participating, common stockholders should receive 2011 dividends of what amount?
(b) Assuming that total dividends declared in 2011 were $\$ 64,000,$ and that the preferred stock is fully participating and cumulative with preferred dividends in arrears for 2010 , preferred stockholders should receive 2011 dividends totaling what amount?
(c) Assuming that total dividends declared in 2011 were $\$ 30,000,$ that the preferred stock is cumulative, nonparticipating and was issued on January 1,2010 , and that $\$ 5,000$ of preferred dividends were declared and paid in 2010 , the common stockholders should receive 2011 dividends totaling what amount?