Carla Vista Corporation was organized on January 1, 2021. During its first year, the corporation issued 1,900 shares of $50 par value preferred stock and 105,000 shares of $10 par value common stock. At Deceinber 31, the comparny declared the following cash dividends: 2021.56,000,2022,514,300, and 2023,$28,000. (a) Show the allocation of dividends to each class of stock, assuming the preferred stock dividend is 7% and noncumulative