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{.}49$ non$-$cumulative, $46,000$ shares authorized and issued$*$ $ $2,944,000$ Common shares, $81,000$ shares authorized and issued$*1,296,000*$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.$)$