Having not paid any dividends for three years, Nod Company Limited's Board declared a $178,880 cash dividend. Other pertinent information is below: Contributed Capital Preferred Shares, $3, cumulative, 4,300 shares outstanding $ 193,000 Common shares, no-par value, unlimited shares authorized, 22,000 shares issued 188,000 Total contributed capital $ 381,000 Retained Earnings $ 416,000 $ 797,000 Total Equity REQUIRED: Calculate the dividends paid to both common and preferred shareholders and the dividend per share for each. (6 marks)