Fill in the blanks: The following is the abstract of the shareholders' equity of Shami Corporation before the declaration of cash dividends. 15% Preference share capital, par P50, 40,000 shares all issued 2,000,000 and outstanding Ordinary Share Capital, P25 par, 100,000 shares all issued and outstanding Retained Earnings 1,000,000 6,000,000 The Board declared dividends of P3,000,000. No dividends were distributed in the past 2 years. 1. Dividend per share - PS: 2. Dividend per share - OS: Direction: Determine how much dividends per share the preference and ordinary shareholders will receive if the preference shares is cumulative and participating. Note: Round-off your answer up to 2 decimal places. If your answer is 12.3, write 12.30; if your answer is 12, write 12.00