Windsor Inc. has the following shares outstanding: 44,100 common and 15,100 $0.65 cumulative preferred. On December 15, the directors declared dividends of $51.495 to the shareholders of record on December 28, payable January 10. Dividends have not been paid for the last two years. Calculate the amount of dividends payable to each of the common shareholders and the preferred shareholders, $ Dividends payable to the preferred shareholders Dividends payable to the common shareholders S List of Accounts