Evergreen Inc's most recent Statement of Financial Position is given below. Evergreen Inc. Statement of Financial Position As at Dec 31, 2021 Liabilities Assets Cash $ 425,000 Accounts Payable $ 300,000 Accounts Receivable $ Inventories 400,000 Other Current Liabilities 425,000 S 500,000 Total Current Liabilities $ 725,000 Total Current Assets $ Net Fixed Assets 1,325,000 $ 18,000,000 LT Debt $ 2,500,000 Common Stock (85,000 shares o/s) $ 4,500,000 Retained Earnings 11.600.000 Total Assets $ 19,325,000 Total Liabilities & Owners Equity $ 19,325,000 Additional Information: Current market price per common share = $ 195 Before tax cost of borrowing (secured loan) = 5% Weighted Average Cost of Capital -12% .Net Income for 2021 = $925,000 Target D/E ratio based on market values = 0.25 Corporate tax rate=35% Suppose instead, Evergreen follows a stable dividend policy and declares a $2.00 per share dividend. The holder of record date is January 10, 2022, and the payment date is January 31, 2022. Emily sold 500 shares of Evergreen on January 7, 2022, to Anna. Which of the two investors will receive the dividends? How much dividend income with they receive?