On December 31,2020 , University Securty Inc. showed the following: '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.) D. Non-cumulative (Round the final answers to 2 decimel pleces.) Part 2: Calculate book value per common share and preferred share at December 31, 2020, assuming total dividends of $101,000 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.)