Alpert Inc. commenced operations on April 1, 20x0 with outstanding share capital of 51726, S1.5 cumulative preferred shares, and 103151 common shares. In the first two years, the company paid dividends of $66963 and $185543 respectively. What was the second year dividend per common share? 00 n Select one: a. $0.94 b. $2.45 . $1.70 Check At December 31, 20x7, Tobi Inc. had 204952 common shares outstanding. During the year 20x7, the company completed the following transactions: t of 1.00 February 1, 20x7 Issued 28580 common shares for cash of S45,000 July 30, 20x7 October 1, 20x7 Retired 3029 common shares for $12,500 How many common shares were outstanding at the beginning of the year 20x7? 24