List of accounts for the blanks under account titles and explanation:

• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation - Buildings
• Accumulated Depreciation - Vehicles
• Accumulated OCI
• Bonds Payable
• Buildings
• Cash
• Common Shares
• Common Shares Subscribed
• Common Stock Dividends Distributable
• Contributed Surplus
• Contributed Surplus - Donated Land
• Deficit
• Dividend Receivable
• Dividend Revenue
• Dividends
• Dividends Payable
• Equipment
• FV - NI Investments
• FV - OCI Investments
• Furniture and Fixtures
• Gain on Appreciation of Capital Asset
• Gain on Disposal of Investments FV-OCI
• Income Summary
• Inventory
• Investment in Sinking Fund
• Investment Income or Loss
• Land
• Legal Expense
• Loss in Value of Investment Property
• Machinery
• No Entry
• Notes Payable
• Preferred Shares
• Property Dividends Payable
• Retained Earnings
• Share Subscriptions Receivable
• Treasury Shares
• Unrealized Gain or Loss
• Vehicles
• Unrealized Gain or Loss - OCI

Pina Colada Corp. has 5.500 preferred shares outstanding ($2.50 dividend), which were issued for $160,000, and 40,000 common shares, which were issued for $510,000. The following schedule shows the amount of dividends paid out over the past four years. Allocate the dividends to each type of share under assumptions (a) and (b). Express your answers in per share amounts and using the format that is shown. (Round intermediate calculations to 5 decimal places, eg: 0.15647 and final answers to 2 decimal places, eg. 52.75. Do not leave any answer field blank. Enter for amounts.) Assumptions (a) Preferred, non-cumulative, and non-participating (b) Preferred, cumulative and fully participatin Preferred Year Paid-out Preferred Common 2017 $ 12.100 $ $ $ $ 2018 $ 28,000 $ $ $ $ 2019 $ 70.000 $ $ $ $ 2020 $136,000 $ $ $ $ Assumptions (b) Preferred, cumulative, and fully participating Preferred Common $ $ $ $ $ $ $ $ Some of the account balances of Vos Limited at December 31, 2019 are as follows: $510.000 500.000 $5 Preferred shares (2,000 shares authorized, 2,000 shares issued and outstanding) Common shares (unlimited authorized 47.000 shares issued and outstanding) Contributed surplus Retained earnings Accumulated other comprehensive income 103.000 774.000 22,320 The price of the company's common shares has been increasing steadily on the market; it was $21 on January 1, 2020 and advanced to $24 by July 1 and to $27 at the end of 2020. The preferred shares are not openly traded but were appraised at $120 per share during 2020. Vos follows IFRS and had net income of $151,000 during 2020. For the purpose of this question, ignore any dividend entitlement to the preferred shareholders. The company declared a property dividend on April 1. Each common shareholder was to receive one share of Waterloo Corp. for every 10 shares outstanding. Vos had 8.000 shares of Waterloo (2% of the outstanding shares), and had purchased them in 2015 for $68,400. The shares are accounted for using the FV-OCl model. The accumulated other comprehensive income relates only to these shares. The fair value of the Waterloo shares was $16 per share on April 1. The property dividend was distributed on April 21 when the fair value of the Waterloo shares was $18.50. The Waterloo shares remained at a fair value of $18.50 until year end. Prepare the journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal places, eg. 5,275. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit Apr. 1 (To record fair value adjustment) Apr. 1 (To record declaration of property dividend) Apr. 1 (To reclassify holding gain) Apr. 21 On July 1, the company declared a 5% stock dividend at the fair value of the shares to the remaining common shareholders. The stock dividend was distributed July 22. Prepare the journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit July 1 July 22 | A shareholder, in an effort to persuade Vos to expand into her city, donated to the company a plot of land with an appraised value of $42.000 Prepare the journal entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Prepare the shareholders' equity section of Vos's SFP at December 31, 2020. (Round answers to decimal places, eg. 5,275. Do not round intermediate calculations.) Vos Limited Shareholders' Equity December 31, 2020 $ >