Please give me answer of part a and b.

Wildhorse Limited reported the following items in shareholders' equity on December 31, 2024: No dividends were declared in 2022 or 2023 ; however, in 2024 , cash dividends of $4,831,800 were declared. Calculate how much would be paid to each class of shares. Assuming that the number of common shares remained constant throughout 2024 , what was the cash dividend per share distributed to the common shareholders? (Round answer to 2 decimal places, e.8. 4.62.) Cash dividend per share