the records of seahawks company reflected the following balances in the stockholders' equity accounts at the end of the current year: common stock, $10 par value, 46,000 shares outstanding preferred stock, 12 percent, $8 par value, 9,000 shares outstanding retained earnings, $221,000 on september 1 of the current year, the board of directors was considering the distribution of a(n) $76,000 cash dividend. no dividends were paid during the previous two years. you have been asked to determine dividend amounts under two independent assumptions: