A company has 500 shares of no-par common and 100 shares of 5% preferred, $100 par value shares.In 2012, it had $8,000 that it could have legally distributed, but it chose not to.In 2013, $9,000 was available in additional funds, but once again the Board was cautious and declared no dividends.Finally at the end of 2014, when $10,000 remained, the Board decided that it was time to reward the shareholders. If the company decides to make the full amount ($27,000) available for dividends, how much does each share of preferred get?How much does each share of common get?