Garda World Security Corporation has the following shares, taken from the equity section of its balance sheet dated December 31, 2014.

Preferred shares, $4.53 non-cumulative,
50,000 shares authorized and issued*	3,200,000
Common shares,
85,000 shares authorized and issued*	1,360,000

*All shares were issued during 2012.

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.

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

2012-2013-2014 calculate preffered dividend and common dividend knowing that the total dividend for 2012 was 165,000 , for 2013 405,000 for 2014 565,000

2. Calculate the dividends paid per share to both the preferred and the common shares in 2014

2ACalculate the total dividends paid in each year to the cumulative and to the common shareholders assuming preferred shares are cumulative.

2B

Calculate the dividends paid per share to both the preferred and the common shares in 2014 assuming preferred shares are cumulative.