BE$13-5($LO $2)$ AP Beauce Incorporated had $45,000,$ $$2\mathrm{.}50$ preferred shares issued. It did not pay a dividend to the preferred shareholders in $2023$ and $2024.($a$)$ What are the dividends in arrears, if any, at December $31,2024,$ if the shares are cumulative and if they are noncumulative? $($b$)$ How are dividends in arrears reported in the financial statements?$*$