2. Assume that stock transactions a, b and c occurred in year 1. The amount available for dividends at the end of year 1 is $26,000. Prepare the dividend allocation between the preferred and common shares in total and per share for year 1. If required, round per share amounts to two decimal places 2. Assume that stock transactions a, b and c occurred in year 1. The amount available for dividends at the end of year 1 is $26,000. Prepare the dividend allocation between the preferred and common shares in total and per share for year 1. If required, round per share amounts to two decimal places