QI) Stockholders' equity of Traigon Corp. is as follows: Traigon Corp. Traigon's charter authorizes the company to issue 10,000 shares of $2.50 preferred stock with par value of $50 and 120,000 shares of $1 common stock. Traigon issued 1,000 shares of the preferred stock at $54 per share. It issued 40,000 shares of the common stock for a total of $220,000. The company's Retained Earnings balance at the beginning of 20X3 was $74,000, and net income for the year was $100,000. During 20X3, the company declared the specified dividend on preferred and a $0.50 per share dividend on common. Preferred dividends for 20X2 were in arrears. Prepare the stockholders' equity section of its balance sheet at December 31, 20X3. Show the computation of all amounts. Q2) 1000-shares of $100 Par preferred stock with a preference of $5 dividend. 3000 shares of common stock authorized & issued. Year 1 Net Income $10,000. Year 2 Net Income $25,000. All profits are distributed. 5000 1.66 6.6 Find per share dividend for common share holder for year 1 = ? Find per share dividend for common share holder for year 2=? $20,000