Having not paid any dividends for the previous two years, Weyburn General Store Corporation's board declared a $172,050 cash dividend at the year-end December 31,2022 . Cumulative preferred shares are entitled to a $3 dividend, and there are 3,850 shares issued and outstanding. The company had 7,600 common shares outstanding at the start of 2022. On March 1 , the company retired 3,000 common shares. On June 1 , they sold an additional 2,000 shares., and on October 1 , the company's board declared a 3 -for- 1 stock split. Assume the company has sufficient Retained Earnings to pay out all dividends. Weyburn General Store Corporation has net income for the year of $270,000. REQUIRED: Calculate the dividends paid to both common and preferred shareholders. (5 marks) Calculate the weighted number of common shares outstanding and the Earnings Per Share for 2022