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 . assuming $0 being paid out in 2022 and $95,500 being paid out in 2023 (the preferred dividends for 2 years are calculated - $95,500 dividends paid, showing $50,520 in arrears)