69. Presented below are balances taken from the records of Armor Corporation for 2021 : Assume preference shares are cumulative and participating. The last dividend declaration was in 2018. During the year, Armor declared cash dividends amounting to P820,000. How much is the cash dividend per ordinary share? Round off you answer to two decimal places. 70. You are provided with this year's records of Blue Corporation, before any cash dividend narlaration. The preference shares are non-cumulative and participating. Dividends are in arrears for the past three years. During the dividend distribution, the ordinary shares received P79,616.50 as their share in the balance for participation. How much is total dividends received by ordinary shares? Round off you answer to two decimal places