From the image find the per share values.

The records of Hoffman Company reflected the following balances in the shareholders' equity accounts at December 31 of the current year: , se,ga har lue, g,egg s s ndY'g n, eeg,ege 161 ,ege 2s' ,ege On September I of tine current year. board of directors was considering the distribution of a $78. SOO cash dividend. No dividends were paid during the previous two years. You have been asked to determine dividend amounts under two independent assumptions (show computations): The preferred shares are nonq:umulative_ 5 The preferred shares are cumulative. Regulred: I. Determine the total amounts that would be paid to the preferred shareholders and tothe common shareholders under the two independent assumptions. (Round "Per share" to 2 declmel places.) 1 e.coo 43. c.oo