Garda World Security Corporation has the following shares, taken from the equity section of its balance sheet dated December 31, 2020.

Preferred shares, $4.51 non-cumulative,

48,000 shares authorized and issued*. $3,072,000

Common shares,

83,000 shares authorized and issued* 1,328,000

*All shares were issued during 2018.

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 2020.(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 arecumulative.

2.Calculate the dividends paid per share to both the preferred and the common shares in 2020 assumingpreferred shares are cumulative.(Round the final answers to 2 decimal places.)

Year Preferred Common Dividend Dividend Total Dividend 2018 $ 163,000 2019 403,000 2020 563,000 Total for three years $ 0 $ 0 $ 1,129,000 2. Calculate the dividends paid per share to both the preferred and the common shi decimal places.) Dividends Paid per Share Preferred shares Common shares Part B 1. Calculate the total dividends paid in each year to the preferred shares and to the are cumulative. Year Preferred Common Dividend Dividend Total Dividend 2018 $ 163,000 2019 403,000 2020 563,000 Total for three years $ $ $ 1, 129,000