McNabb Corp. had $100,000 of 7%, $20 par value preferred stock and 12,000 shares of $25 par value common stock outstanding throughout 2012.

  (a) Assuming that total dividends declared in 2012 were $64,000, and that the preferred stock is not cumulative but is fully participating, common stockholders should receive 2012 dividends of what amount?

  (b) Assuming that total dividends declared in 2012 were $64,000, and that the preferred stock is fully participating and cumulative with preferred dividends in arrears for 2011, preferred stockholders should receive 2012 dividends totaling what amount.

  (c) Assuming that total dividends declared in 2012 were $30,000, that the preferred stock is cumulative, nonparticipating, and was issued on January 1, 2011,  and that $5,000 of preferred dividends were declared and paid in 2011, the common stockholders should receive 2012 dividends totaling what amount?