Dechow Company has outstanding 20,000 shares of \(\$ 50\) par value, \(6 \%\) cumulative preferred stock and 50,000 shares of \(\$ 10\) par value common stock. The company declares and pays cash dividends amounting to \(\$ 160,000\).

a. If there are no preferred dividends in arrears, how much in total dividends, and in dividends per share, does Dechow pay to each class of stock?

b. If there are one year's dividends in arrears on the preferred stock, how much in total dividends, and in dividends per share, does Dechow pay to each class of stock?