Assuming that the directors decide to declare total dividends in the amount of $393,900, determine how much each class of shares should receive if the preferred shares are non-cumulative and non-participating. Note that one year's dividends are in arrears on the preferred shares, which pay a dividend of $1.82 per share. (Round answers to O decimal places, e.g. 5,275.) Preferred Common Total Dividends $ $ $