Based on the following information, prepare a retained earnings statement for the Mann Company for the year ended December 31. 19X2. (1) The balances of the Unappropriated Retained Earnings account was P200,000 and appropriation for contingencies was P130,000 as of January 1, 19X2. (2) Four quarterly dividends of P 10,000 each have been declared. (3) The Mann Company earned a net profit of P 52,000 for the year. (4) Other affected accounts appear below. Appropriation for Contingencies Appropriation for Bonder Indebtedness Dec. 31 30,000 Jan. 1 Bal. 130,000 Jan.1 Bal. 110,000 The following accounts are taken from the ledger of Kookie Kola Corporation: 10% Preferred Stock, - P20 par value; 10,000 shares authorized; 4,000 shares issued P 80,000Common Stock P50 par value: 5.000 shares authorized: 2.000 shares issued 100.000 Fletained Earnings 50,000 The board of directors declared a cash dividend of P20,000 for the year. No dividend was declared last year. Compute the distribution of the cash dividend to preferred and common stock under each of the following Independent assumptions: a) Preferred stock is noneumulative and nonparticipating o) Preferred stock is wmulative and nonparticipating o] Preferred stock is nonesumulative but fully participating d) Preferred stock is cumulative and fully participating. Compute the book values per share under assumptions 3 and o' above