Carla Vista, Inc. has $500,000,$0.70, no par value preferred shares (50,000 shares) and $1,000,000 of no par value common shares outstanding (80,000 shares). No dividends were paid or declared during 2021 and 2022 . The company wants to distribute $532,750 in dividends on December 31,2023. (a) Calculate the amount of dividends to be paid to each group of shareholders (i.e., preferred and common), assuming the preferred shares are non-cumulative and non-participating