On December 31, 2023, University Security Inc showed the following: "All of the shares had been issued early in 2022 Required: Port 1: Calculate book value per common share and preferred share at December 31.2023 , assiming $0 being paid out in 2022 and $99,000 being paid out in 2023 (the preferred dividends for 2 years are calculated - $99,000 dividends paid, showing $75,720 in arrears). a. Cumulative. (Round the final answers to 2 decimal places.) b. Non-cumulative. (Round the final answers to 2 decimal places.) Pert 2: Calculate book vaiue per common share and preferred share at December 31, 2023, assuming total dividends of $99,000 were declared and paid in each of the years ended December 31, 2022 and 2023, and that the preferred shares are c. Cumulative. (Round the final answers to 2 decimal places.) Part 2: Calculate book value per common share and preferred share at December 31, 2023, assuming total dividends of $99,000 were dedared and paid in each of the years ended December 31,2022 and 2023, 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.)