Dividend Distribution Gardner Corporation began business on June 30, 2013. At that time, it issued 18.000 shares of S50 par value, six percent, cumulative preferred stock and 90.000 shares of S10 par value common stock. Through the end of 2015, there had been no change in the number of preferred and common shares outstanding. Required a. Assume that Gardner declared dividends of $54,000 in 2013, $O in 2014, and $108,000 in 2015. Calculate the total dividends and the dividends per share paid to each class of stock in 2013, 2014, and 2015. Round to two decimal places. Common per share Preferred Year Stock Stock per share 2013 2014 2015 b. Assume that Gardner declared dividends of $0 in 2013, $108,000 in 2014, and $195,000 in 2015. Calculate the total dividends and the dividends per share paid to each class of stock in 2013, 2014, and 2015. Round to two decimal places. Preferred Common Stock Stock Year 2013 2014 2015 per share per share