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Sarasota Corp. has 5,500 preferred shares outstanding ($2.50 dividend), which were issued for $160,000, and 40,000 common shares, which were issued for $510,000. The following schedule shows the amount of dividends paid out over the past four years. Allocate the dividends to each type of share under assumptions (a) and (b). Express your answers in per share amounts and using the format that is shown. (Round intermediate calculations to 5 decimal places, e.g. 0.15647 and final answers to 2 decimal places, e.g. 52.75. Do not leave any answer field blank. Enter O for amounts.) Assumptions (a) Preferred, non-cumulative, and non-participating Preferred Common (b) Preferred, cumulative, and fully participating Preferred Common Year Paid-out 2017 $ 12,100 $ 0 0 2018 $ 28,000 2019 $ 70,000 2020 $136,000 $ $ $ 0 0