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

Preferred shares, $4.46 non-cumulative,
43,000 shares authorized and issued*	$	2,752,000
Common shares,
78,000 shares authorized and issued*		1,248,000

*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.

Year	Preferred Dividend	Common Dividend	Total Dividend
2018			$158,000
2019			398,000
2020			558,000
Total for three years	$0	$0	$1,114,000

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.)

	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 common shareholders assuming preferred shares are cumulative.

Year	Preferred Dividend	Common Dividend	Total Dividend
2018			$158,000
2019			398,000
2020			558,000
Total for three years	$0	$0	$1,114,000

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

	Dividends Paid per Share
Preferred shares
Common shares