The shareholders' equity of Tan Analytics includes the data shown below. During 2022, cash dividends of $200 million were declared. Dividends were not declared in 2020 or 2021. Common stock Paid-in capital-excess of par, common Preferred stock, 98, nonparticipating Paid-in capital-excess of par, preferred ($ in millions) $ 220 1,100 100 390 Required: Determine the amount of dividends payable to preferred shareholders and to common shareholders under each of the following two assumptions regarding the characteristics of the preferred stock. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Assumption A - The preferred stock is noncumulative. Assumption B - The preferred stock is cumulative. ($ in millions) Preferred Common $ 98 $ 191 $ 27 $ 173 Assumption A Assumption B