$$Pug Corporation has $24,000$ shares of $$10$ par common stock

outstanding and $34,000$ shares of $$100$ par, $6\%$ noncumulative,

nonparticipating preferred stock outstanding. Dividends have not

been paid for the past two years. This year, a $$360,000$ dividend

will be paid. What are the dividends per share for preferred and

common, respectively?$$