The shareholders' equity section of Well Services Corporation, as of the end of 2020 follows. Wells began operations in 2016 and at the time issued 14,000 preferred shares. Preferred shares (25,000 shares authorized, 14,000 issued) cumulative, non-participating, $3 dividend Common shares (750,000 shares authorized, 183,000 shares issued) Retained earnings Total Shareholders' equity 140,000 915,000 491,000 1,546,000 (a) Complete the following table: Total Dividends Year Dividends for Preferred Dividends Paid to Preferred Dividends in Arrears Paid 2016 0 42,000 0 (1) 2017 $47,000 84,000 (3) 37,000 2018 $94,000 (5) 79,000 (6) (a) Complete the following table: Dividends for Preferred Dividends Paid to Preferred Dividends in Arrears Dividends paid to Common 42,000 0 (1) (2) 84.000 (3) 37,000 (5) 79,000 (6) (7) 42,000 (8) (9) 0 (10) 52,000 0 (11)