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The outstanding share capital of Hamilton Corporation includes 2,000 shares of $8, cumulative, preferred shares and 5,000 common shares, which had been issued at $25 per share. Total dividends paid in 2020 was $0. In 2021, Hamilton Corporation declared and paid $47,000 in dividends. REQUIRED: 1. Calculate the allocation of the $47,000 between the common and preferred shareholders for 2021. (No journal entry is required, show your calculations.) 2. Calculate the dividend per share to each class. (show your calculations)