$2.3$ Play, Inc. has $\backslash (\backslash$$ $400,000\backslash )$ of $\backslash (5\backslash \%\backslash )$ cumulative preferred stock and $100,000$ shares of common stock outstanding. During the prior three years, $3$Play paid cash dividends of $\backslash (\backslash$$ $10,000\backslash )$ in Year $1,\backslash (\backslash$$ $25,000\backslash )$ in Year $2,$ and $\backslash (\backslash$$ $60,000\backslash )$ in year $3.$ At the beginning of Year $1,$ there were no dividends in arrears.

a$.$ Determine the total dividends paid each year to the preferred shareholders, common shareholders and the dividends per share to the common shareholders.

b$.$ How would your answers change if the preferred shares were non$-$cumulative?