Garda World Security Corporation has the following shares, taken from the equity section of its balance sheet dated December $31,2023.$

Preferred shares, $$4\mathrm{.}40$ non$-$cumulative,

$37,000$ shares authorized and issued$*$ $ $2,368,000$

Common shares,

$72,000$ shares authorized and issued$*1,152,000$

$*$All shares were issued during $2021.$

During its first three years of operations, Garda World Security Corporation declared and paid total dividends as shown in the last column of the following schedule.

Required:

Part A

$1.$ Calculate the total dividends paid in each year to the preferred and to the common shareholders.

$2.$ Calculate the dividends paid per share to both the preferred and the common shares in $2023.($Round the final answers to $2$ decimal places.$)$

Part B

$1.$ Calculate the total dividends paid in each year to the preferred shares and to the common shareholders assuming preferred shares are cumulative.

$2.$ Calculate the dividends paid per share to both the preferred and the common shares in $2023$ assuming preferred shares are cumulative. $($Round the final answers to $2$ decimal places.$)$