Champion Incorporated currently has 23.300 common shares outstanding with a carrying value of $257.900. Champion Incorporated also has 16,850 preferred shares outstanding. The preferred shares are cumulative, fully participating, and carry a dividend of $1.25 per share. Champion Incorporated's carrying value for the preferred shares is $154,800. The dividends on the preferred shares are 2 years in arrears. In September 2021, the board of directors of Champion Incorporated declared a cash dividend of $203,000. Required: Calculate the amount of the September 2021 dividend that will be received by each class of shares