Assuming that the directors decide to declare total dividends in the amount of $393,900, 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 10% dividend rate on the common shares. Note that one year's dividends are in arrears on the preferred shares, which pay a dividend of $1.82 per share. (Round intermediate percentage calculations to 4 decimal places, e.g. 12.2525% and final answers to O decimal places, e.g. 5,275.) Preferred Dividends $ $ Common $ Total