The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $9 million, $22 million, and $200 million in its first three years of operation2021 2022, and 2023, respectively (sin millions) Common stock Paid in capital-excess of par, common Preferred stock, 6% Paid-in capital-excess of par, preferred $15e 870 300 590 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 (ie, 10,000,000 should be entered as 10).) Par Value Preferred Stock Annual Dividend Rate Preferred Dividend 6:05 Annual Preferred Dividend 300 18 Total Cash Dividend Paid Paid to Preferred Paid to Common Dividends in Arrears at year-end 2021 2022 2023 Total 5 0 $ 0 $ 0