Boardman Pet Supplies Began Operations on January 1,20X3,and Issued Preferred $\quad$

Boardman Pet Supplies began operations on January 1,20X3,and issued preferred and common stock.The stockholders' equity section of the Boardman Pet Supplies's balance sheet immediately after the issuance of the preferred and common stock was as follows:
Preferred stock,$100 par,9%,100,000 shares authorized,
55,000 shares issued and outstanding $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\$ 5,500,000$ Common stock,$2 par,2,000,000 shares authorized,
$\begin{array}{lr}\quad 1,200,000 \text { shares issued and outstanding } & 2,400,000 \\\text { Additional paid-in capital, preferred } & 110,000 \\\text { Additional paid-in capital, common } & 19,200,000 \\\text { Retained earnings } & 0 \\\quad \text { Total stockholders' equity } & \underline{197,210,000}\end{array}$ Dividend payments were as follows:
$\begin{array} { l l } 20 \times 3 & \$ 0 \\20 \times 4 & \$ 0 \\20 \times 5 & \$ 1,980,000 \\20 \times 6 & \$ 2,200,000\end{array}$
No additional shares of preferred or common stock were issued after January 1,20X3,nor did the company ever have treasury stock.Assume there was sufficient Retained Earnings to declare dividends in each year.
How would the dividends be distributed for 20X3 through 20X6 between the preferred stock and the common stock if
a. the preferred stock were cumulative?
b. the preferred stock were noncumulative?