Crane, Ltd. has 11,000 outstanding no par value $1.00 preferred shares issued for $110,000 and 35,000 outstanding no par value common shares issued for $21,000. No dividends were paid or declared during 2023 and 2024. Crane wants to distribute $42,960 in dividends on December 31, 2025. (a) Calculate the amount of dividends to be paid to each group of shareholders (i.e., preferred and common), assuming the preferred shares are non-cumulative and non-participating. {:[," Preferred "," Common "],[" Total dividends "$,$,]:}