Pikachu Corp purchased 75% of the shares of Squirtle Corp on January 1, 2020. The fair values of all the assets and liabilities of Squirtle on that date were equal to their book values, except Squirtle had unrecorded intangible assets with a fair value of $450,000 and a useful life of 3 years. Shareholders' equity of Squirtle consists of 100,000 preferred shares, common shares and retained earnings. The preferred shares are cumulative and pay dividends of S1 per share per year. The dividends on the preferred shares were last paid on December 31, 2017 During the year-ended December 31, 2020, Pikachu Corp had net income of $1,500,000 and Squirtle Corp had net income of $600,000. Squirtle declared and issued $420,000 of dividends during the year ended December 31, 2020 Required - A) Calculate the dividends issued to the common shareholders of Squirtle Corp. during the year ended December 31, 2020. (2 Points) B) Calculate the consolidated net income attributable to the equity holders of Pikachu for the year ended December 31, 2020. (4 Points)