On December 31, 2020, University Security Inc. showed the following: University Security Inc. Equity Section of Balance Sheet Decenber 31, 2020 Contributed capital: Preferred shares, $4.8, unlimited shares authorized, 14,800 shares issued and outstanding Common shares, unlimited shares authorized, 35,800 shares issued and outstanding Total contributed capital Retained earnings Total equity $ 316,000 463,800 $ 779,000 960,000 $1,739,000 "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 declared for the years ended December 31, 2019 or 2020, and that the preferred shares are: a. Cumulative. (Round the final answers to 2 decimal places) Book Value Common share Preferred share b. Non-cumulative (Round the final answers to 2 decimal places.) Book Value Common share Preferred share Part 2: Calculate book value per common share and preferred share at December 31, 2020, assuming total dividends of $95.000 were declared and paid 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.) Book Value Common share Preferred share d. Non-cumulative. (Round the final answers to 2 decimal places.) Book Value Common share Preferred share