On December 31, 2020, University Security Inc, showed the followina: "All of the shares had been issued early in 2019. Required: Part 1: Calculate book value per common share and preferred share at December 31,2020 , assuming no dividends were deciared ior the years ended December 31,2019 or 2020, and that the preferred shares are: a. Cumulative. (Round the final onswers to 2 decimal places.) Required: Part 1: Calculate book value per common share and preferred share at December 31,2020 , assuming no dividends were deciared for the years ended December 31,2019 or 2020 , and that the preferred shares are: a. Cumulative, (Round the finol answers to 2 decimal places.) b. Non-cumulative. (Round the final answers to 2 decimal places.) Part 2: Calculate book value per common share and preferred shate at December 31,2020 assuming totai dividends of $92500 were declared and pald in each of the years ended December 31.2019 and 2020 , and that the preferred shares are: c. Cumulative. (Round the final answers to 2 decimal places.) d. Non-cumulative. (Round the final answers to 2 decimal ploces.)