The records of Hoffman Company reflected the following balances in the shareholders' equity accounts at December 31, 2013: Common shares, par $12 per share, 23,000 shares outstanding. Preferred shares, 7 percent, par $10 per share, 5, 510 shares outstanding. Retained earnings, $239, 500. On January 1, 2014, the board of directors was considering the distribution of a $71,000 cash dividend. No dividends were paid during 2012 and 2013. Determine the total and per share dividends amounts that would be paid to the common shareholders and to the preferred shareholders under two independent assumption: the preferred shares are noncumulative. (Round your per share amount to 2 decimal places.)