1- Looper, Inc. has 30.000 shares of 6%,100 par value, noncumulative preference shares and 50,000 ordinary shares with a El par value outstanding at December 31,2020 . There were no dividends declared in 2019. The board of directors declares and pays a 250,000 dividend in 2020 . What is the amount of dividends received by the common sharcholders in 2020? 2- On January 1, 2020, Huber Co, sold 12% bonds with a face value of S2,000,000. The bonds mature in five years, and interest is paid semiannually on June 30 and December 31 . The bonds were sold for $2,154,500 to yield 10%. Using the effective-interest method of amortization, What is the interest expense for 2020