Alpert Inc. commenced operations on April 1, 20x0 with outstanding share capital of 56761, $1.8 cumulative preferred shares, and 90629 common shares. In the first two years, the company paid dividends of $63241 and $186934 respectively. What was the second year dividend per common share? Select one: a. $0.51 b. $1.63 c. $2.76 d. $0