The records of Hoffman Company reflected the following balances in the stockholders' equity accounts at December 31, 2009:

Common stock, par $14 per share, 33,000 shares outstanding.

Preferred stock, 8 percent, par $12 per share, 7,500 shares outstanding.

Retained earnings, $216,000.

On January 1, 2010, the board of directors was considering the distribution of a $67,000 cash dividend. No dividends were paid during 2008 and 2009.

Required:

Determine the total and per share amounts that would be paid to the common stockholders and to the preferred stockholders under two independent assumptions (Round your Dividend per share to 2 decimal places. Omit the "$" sign in your response):

a. The preferred stock is noncumulative.
b. The preferred stock is cumulative.

a. Noncumulative:
Preferred Common
Total dividend $ $
Dividend per share $ $

b. Cumulative:
Preferred Common
Total dividend $ $
Dividend per share $ $

I found the a. Noncumulative:
Preferred Common
Total dividend $7,200
$59,800
Dividend per share $0.96
$1.81
But couldn't find the cumulative

Please help

Please !