The stockholders' equity section of Patrick Corporation's balance sheet at December 31 is presented here:

                      PATRICK CORPORATION
                       Balance Sheet (partial)
                        Stockholders' equity
Paid-in capital
Preferred stock, cumulative, 10,000
shares authorized,6,000 shares issued
and outstanding                                               $   300,000
Common stock, no par, 750,000 shares
authorized, 600,000 shares issued                    3,000,000
Total paid-in capital                                            3,300,000
Retained earnings                                              1,358,000
Total paid-in capital and retained earnings         4,658,000
Less: Treasury stock (6,000 common shares)
                                                                             (32,000)  
Total stockholders' equity                                   $4,626,000

Instructions
From a review of the stockholders' equity section, answer the following questions.
(a) How many shares of common stock are outstanding? (show all work)
(b) Assuming there is a stated value, what is the stated value of the common stock? (show all work)
(c) What is the par value of the preferred stock? (show all work)
(d) If the annual dividend on preferred stock is $18,000, what is the dividend rate on preferred stock? (show all work)
(e) If dividends of $36,000 were in arrears on preferred stock, what would be the balance reported for retained earnings?