PC Inc. currently has 87,100 common shares outstanding with a carrying value of $325,800 PC Inc. also has 41,270 preferred shares outstanding. The preferred shares are cumulative, fully participating, and carry a dividend of $0.95 per share. PC Inc.'s carrying value for the preferred shares is $114,700. The dividends on the preferred shares are 1 year in arrears. In May 2021, the board of directors of PC Inc. declared a cash dividend of $236,000. Required: Calculate the amount of the May 2021 dividend that will be received by each class of shares