Wildhorse. Inc. has $$500,000,$$$0\mathrm{.}85,$ no par value preferred shares $(50,000$ shares$)$ and $$1,000,000$ of no par value common shares outstanding $(80,000$ shares$).$ No dividends were paid or declared during $2021$ and $2022.$ The company wants to distribute $$531,250$ in dividends on December $31,2023.$

$($a$)$

Calculate the amount of dividends to be paid to each group of shareholders $($i$.$e$.,$ preferred and common$),$ assuming the preferred shares are non$-$cumulative and non$-$participating.

Total dividends $,$ Preferred $,$ Common