10 E15-23 (Preference Share Dividends) Hagar Company has outstanding 2,500 shares of 100 par, 6% pref. erence shares and 15,000 shares of 10 par value ordinary. The schedule below shows the amount of divi- dends paid out over the last 4 years. Instructions Allocate the dividends to each type of shares under assumptions (a) and (b). Express your answers in per share amounts using the format shown below. Assumptions (a) Preference, non-cumulative, and non-participating Preference Ordinary (b) Preference, cumulativo, and fully participating Preference Ordinary Year 2014 2015 2016 2017 Paid-out 12.000 26,000 52,000 276,000