The statement of shareholders' equity of Reliable Storage Corporation for the year ended December 31, reports the following dividends paid to shareholders (5 thousands). Distributions to equity holders Preferred shares $194,684 Common shares $1,256,728 The year-end balance sheet includes the following ($ thousands). Preferred Shares, $0.01 par value, 100,000,000 shares authorized, 161,000 shares issued and outstanding $3,622,500 Common Shares, 50.10 par value, 650,000,000 shares authorized, 174,130,881 shares issued and outstanding $15,672 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. (s thousands) Balance Sheet Income Staten Cash Asset Contrib Capital Earned Capital + Noncash Assets Liabilities Revenues Exp Transaction (a) Preferred dividend payment 0 0 0 = 0 0 0 0- (b) Common dividend payment 0 0 = 0 0 0 0 + 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: S Common shareholders: S 0