Pups & Paws Inc. raised additional capital by selling equity to investors. The package of securities included one no par value common share, TWO cumulative Class A preferred share, and TWO noncumulative Class B preferred share. Pups & Paws sold 210,000 packages for $125 each. It incurred $23,000 in costs directly related to the issuance of the securities. At the time of sale, the market value of the common shares is $50, cumulative preferred shares A is $33 and Class B preferred shares is $6. Assume Pups & Paws has a policy of using the net (offset) method of accounting for share issuance costs. Required: (a) What is the amount allocated to each class of shares if the Company uses the relative fair value (proportional) method. Enter numbers only, do not use +/- or $. Common shares = ________ Pref shares A = ________ Pref shares B = ________ (b) Assume that the fair value of the Class B preferred share is not reliably measurable. What is the amount allocated to each class of shares if the Company uses the residual method. Enter numbers only, do not use +/- or $. Common shares = ________