(b) Assuming there is a stated value, what is the stated value of the common stock?

(c) What is the par value of the preferred stock?

(d) If the annual dividend on preferred stock is $59,072, what is the dividend rate on preferred stock?

(e) If dividends of $74,700 were in arrears on preferred stock, what would be the balance reported for retained earnings?

The stockholders equity section of Leyland Corporation's balance sheet at December 31 is presented here