The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $4 million, $13 million, and $140 million in its first three years of operation-2021, 2022, and 2023, respectively. Common stock Paid-in capital-excess of par, common Preferred stock, 5% Paid-in capital-excess of par, preferred ($ in millions) $100 920 200 640 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).)