The shareholders equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $4 million, $17 million, and $180 million in its first three years of operation2021, 2022, and 2023, respectively.

	($ in millions)
Common stock	$	130
Paid-in capitalexcess of par, common		950
Preferred stock, 5%		260
Paid-in capitalexcess of par, preferred		670

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).)