$2.$ Having not paid any dividends for the previous two years, Weyburn General Store Corporation's board declared a $$172,050$ cash dividend at the year$-$end December $31,2022.$ Cumulative preferred shares are entitled to a $$3$ dividend, and there are $3,850$ shares issued and outstanding. The company had $7,600$ common shares outstanding at the start of $2022.$ On March $1,$ the company retired $3,000$ common shares. On June $1,$ they sold an additional $2,000$ shares., and on October $1,$ the company's board declared a $3-$for$-1$ stock split. Assume the company has sufficient Retained Earnings to pay out all dividends. Weyburn General Store Corporation has net income for the year of $$270,000.$ REQUIRED: Calculate the dividends paid to both common and preferred shareholders. $(5$ marks$)$ Calculate the weighted number of common shares outstanding and the Earnings Per Share for $2022.(7$ marks$)$