Having not paid any dividends for the previous three years, Yorkton Enterprises Corporation's board declared a $$159,650$ cash dividend at the year$-$end December $31,2022.$ Cumulative preferred shares are entitled to a $$2$ dividend, and there are $4,850$ shares issued and outstanding. The company had $8,667$ common shares outstanding at the start of $2022.$ On March $1,$ the company sold an additional $6,000$ common shares. On May $1,$ they retired $3,000$ shares., and on November $1,$ the company's board declared a $3-$for$-1$ stock split. Assume the company has sufficient Retained Earnings to pay out all dividends. Yorkton Enterprises Corporation has net income for the year of $$225,000.$