On December 31, 2014, Bentley Inc. showed the following (All of the shares had been issued early in 2013): Bentley inc Equity Section of Balance Sheet December 31, 2014 Contributed capital Preferred shares, $7.00 unlimited shares authorized 15,000 shares issued and outstanding 165,000 Common shares, unlimited shares authorized 130,000 shares issued and outstanding 780,000 Total contributed capital 945,000 Retained earnings 260,000 Total equity 1,205,000 a) Calculate book value per common share and preferred share at December 31, 2014, assuming no dividends were declared for the years ended December 31, 2013 and 2014, and that the preferred shares are: Preferred shares are non-cumulative Preferred shares are cumulative Book value per common share Book value per common share Book value per preferred share Book value per preferred share b) Calculate book value per common share and preferred share at December 31, 2014, assuming total dividends of $119,000 were declared and paid in each of the years ended December 31, 2013 and 2014, and that the preferred shares are: Preferred shares are non-cumulative Preferred shares are cumulative Book value per common share Book value per common share Book value per preferred share Book value per preferred share