The sharehoiders' equity of ILP Industries inctudes the items shown below. The board of directors of Il.P declared cash dividends of $17 million, $41 million, and $110 miltion in its first three years of operation 2021,2022, and 2023, respectively. Required: Determine the amount of dividends to be paid to preferred and common shareholders in each of the three years, assuming that the preferred stock is cumulatwe and nonparticipating. (Enter your answers in millions (L.e, 10,000,000 should be entered as 10).)