Assuming that the directors decide to declare total dividends in the amount of $$444,000,$ determine how much each class of shares should receive if the preferred shares are non$$cumulative and are participating in distributions in excess of a $9\%$ dividend rate on the common shares. Note that one year$$s dividends are in arrears on the preferred shares, which pay a dividend of $$1\mathrm{.}50$ per share. $($Round intermediate percentage calculations to $4$ decimal places, e$.$g$.12\mathrm{.}2525\%$ and final answers to $0$ decimal places, e$.$g$.5,275.)$