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E15.23 (L05) (Preference Share Dividends) Hagar Ltd. has outstanding 2,500 shares of 100 par, 6% preference shares and 15,000 shares of 10 par value ordinary. The schedule below shows the amount of dividends paid out over the last 4 years. Instructions Allocate the dividends to each type of shares under assumptions (a) and (b), Express your answers in per share amounts using the format shown below. Assumptions (a) (b) Preference, non-cumulative and non- Preference. cumulative and fully participating participating Year Paid- Preference Ordinary Preference Ordinary out 2018 12,000 2019 26,000 2020 52,000 2021 76,000