At December 31, 2016, ABC Co. had 5,000, 8%, $120 par, preference shares issued and outstanding and 5,000, $10 par ordinary shares issued and outstanding. The company paid a total cash dividend of $30,000, $66,000 and $84,500 for the years 2017, 2018 and 2019 respectively. Required For ABC CO.: DE Calculate the cash dividend per share to be received by preference shareholders and ordinary shareholders for the years 2017, 2018 and 2019 assuming the preference shares are cumulative and fully participating