Use the information provided below to answer the following questions.

Victoria Products Inc.

Equity Section of the Balance Sheet

$0$ctober $31,2023$

Contributed capital:

Preferred shares, $$3$ non$-$cunulative;

unlimited shares authorized,

A shares issued and outstanding

comon shares, untimited shares authorized, $327,000$

shares issued and outstanding

Total Deficit

Total equity

Other information:

All of the shares were issued during the first year of operations $($year ended October $31,2022).$

The common shares were issued for an average price of $$9\mathrm{.}8$ per share.

The preferred shares were issued for an average price of $$18\mathrm{.}2$ per share.

Retained Earnings at October $31,2022,$ was $$386,000.$ No dividends had been paid for the year ended October $31,2023.$

Required:

Calculate $A.$

Number of Preferred shares

Calculate $B$

Common shares

Calculate $C.$

Total contributed capital

Calculate $D.$

Deficit

Calculate Profit$/$Loss for the year ended October $31,2023.$

Assume cash dividends of $$122,000$ were paid during the year ended October $31,2022.$ Calculate the total dividends actually paid

during the year ended October $31,2022,$ to the:

Referring to your answers in Part $6$ above, calculate the dividends per share actually received by the: $($Round your final answers to

$2$ decimal places.$)$