A corporation had the following stock outstanding when the company's board of directors declared a $75,000 cash dividend in the current year: 
Allocate the cash dividend between the preferred and common stockholders assuming the preferred stock is noncumulative and nonparticipating.
Definitions:
Self-Reported Stress
The personal assessment and reporting of stress levels by an individual, often used as a measure in psychological studies.
Positive Correlation
A relationship between two variables where an increase in one variable tends to be associated with an increase in the other variable.
Days of Work Missed
A measure of absenteeism, often used to gauge an individual's health or social adjustment issues.
Correlation Coefficient
The correlation coefficient is a statistical measure that calculates the strength and direction of a relationship between two variables.
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