The Tarzan Company began business on 1/1/2016 when they issued the following;
	1000 shares of 200 par 8% preferred stock for $200,000
	100,000 shares of $3 par common stock for $500,000
In 2016 Tarzan reported income of $85,000
In 2017 Tarzan reported income of $40,000
Tarzan did not pay any dividends in 2016
In 2017 Tarzan paid a dividend of $68,000
Part 1: If the preferred stock is non-cumulative non-participating how is the $68,000 dividend divided between common and preferred stockholders (total dollars not per share)
	What is Tarzan's earnings per share for 2016?
	What was Tarzan's earnings per share for 2017?
Part 2: If the preferred stock is cumulative non-participating, how is the $68,000 dividend divided between common and preferred stockholders (total dollars not per share)
	What was Tarzan's earnings per share for 2016?
	What was Tarzan's earnings per share for 2017?