The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $10 million, $15 million, and $120 million 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 cumulative and nonparticipating. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)