Heat Corporations share capital accounts on December 31, 200C showed the following: 12% Preference Share Capital, par P10, authorized 100,000 shares Issued 40,000 shares P400,000 Ordinary Share Capital, par P30, authorized 100,000 shares, and issued 20,000 shares. 600,000 On this date, the board of directors declared cash dividends of P260,000. No dividends were declared since 200A. Required: Compute the dividends per share for each class of share capital, assuming that the preference share is Cumulative and participating only after common gets 20%.