Flatfish Limited reported the following items in shareholders equity on December 31, 2020:

Share capital: Preferred shares, $5 cumulative dividend, 162,000 shares issued and outstanding		$16,200,000
Share capital: Common shares, 708,000 issued and outstanding		28,320,000
Retained earnings		27,480,000

A) No dividends were declared in 2018 or 2019; however, in 2020, cash dividends of $5,226,600 were declared. Calculate how much would be paid to each class of shares.

		Preferred		Common		Total
2018 arrears
2019 arrears
2020
		$Enter a total amount.		$Enter a total amount.		$Enter a total amount.

B) Assuming that the number of common shares remained constant throughout 2020, what was the cash dividend per share distributed to the common shareholders? (Round answer to 2 decimal places, e.g. 4.62.)