The statement of shareholders equity of Reliable Storage Corporation for the year ended December 31, reports the following dividends paid to shareholders ($ thousands).

Distributions to equity holders
Preferred shares	$129,790
Common shares	$837,818

The year-end balance sheet includes the following ($ thousands except share data).

Preferred Shares, $0.01 par value, 100,000,000 shares authorized,	161,000	shares issued and outstanding	$2,415,000
Common Shares, $0.10 par value, 650,000,000 shares authorized,	174,130,881	shares issued and outstanding	$10,448

a. Use the financial statement effects template to indicate the effects of (a) the preferred dividend declaration and payments and (b) the common dividend declaration and payments. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount.

($ thousands)	Balance Sheet									Income Statement
Transaction	Cash Asset	+	Noncash Assets	=	Liabilities	+	Contrib. Capital	+	Earned Capital	Revenues		Expenses	=	Net Income
(a) Preferred dividend payment	Answer		Answer	=	Answer		Answer		Answer	Answer		Answer	=	Answer
(b) Common dividend payment	Answer		Answer	=	Answer		Answer		Answer	Answer		Answer	=	Answer

b. Determine the dividends per share for both classes of stock. Note: Round your answers to two decimal places (for example, enter 67.49 for 67.48555).

Dividends per Share
Preferred shareholders:	Answer
Common shareholders:	Answer