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AAA Company has the following shares issued and outstanding: 2000 Preferred shares, $10, cumulative 40000 Common shares Dividends were not paid to the preferred shareholders in the previous three years. In the current year, the Board of Directors declared a $92,000 cash dividend.

REQUIRED: Determine the total dividends paid to each class of shares

REQUIRED: Determine the total dividends paid to each class and the dividend per share to both common and preferred shareholders.