Garda World Security Corporation has the following shares, taken from the equity section of its balance sheet dated December $31,2023.$Preferred shares, $$4\mathrm{.}57$ non$-$cumulative,$54,000$ shares authorized and issued$*$Common shares,$89,000$ shares authorized and issued$*$$$3,456,0001,424,000*$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.YearPreferred DividendCommonDividendTotal Dividend$2021$$$169,0002022409,0002023569,000$Total for three years$$1,147,000$Calculate the dividends paid per share to both the preferred and the common shares in $2023.($Round the final answers to $2$decimal places.$)$Dividends Paid per SharePreferred sharesCommon sharesIcesPart B$1.$ Calculate the total dividends paid in each year to the preferred shares and to the common shareholders assuming preferred shares are cumulative.YearPreferredDividendCommon DividendTotal Dividend$2021$$$169,0002022409,0002023569\mathrm{.}000$Total for three years$$1,147,0002.$ 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.$)$Dividends Paid per SharePreferred sharesCommon shares