WX Ltd has 75000 shares of $0.40 cumulative preferred shares that had been issues for $375000 and 200000 common shares issued for a total of $720000. WX did not declare any dividends during the prior year and now declares and pays $108000 cash dividend. calculate the amount distributed to each class of shareholders. in the financial statements of a corporations, both the statement of changes in equity and the balance sheet separate which of the following accounts Capital account and withdrawals Share capital and retained earnings Dividends and withdrawals Owner investments and profit