2. Having not paid any dividends for the previous three years, Caronport Carpentry Shop Corporation's board declared a $204,600 cash dividend at the year-end December 31, 2021. Cumulative preferred shares are entitled to a $5 dividend, and there are 4,150 shares issued and outstanding. The company had 7,533 common shares outstanding at the start of 2021. On March 1, the company retired 6,000 common shares. On July 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. Caronport Carpentry Shop Corporation has net income for the year of $265,000. 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 2021. (7 marks)