Identifying and Analyzing Financial Statement Effects of Dividends The statement of shareholders' equity of Reliable Storage Corporation for the year ended December 31 , reports the following dividends paid to shareholders (\$ thousands). The year-end balance sheet includes the following (\$ thousands except share data). a. Use the financial statement effects template to indicate the effects of (a) the preferred dividend declaration and payments and (b) the common dividend declaration and payments. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. b. Determine the dividends per share for both classes of stock. Note: Round your answers to two decimal places (for example, enter 67.49 for 67.48555 )