Identifying and Analyzing Financial Statement Effects of Dividends The statement of shareholders' equity of Reliable Storage Corporation for the year ended December 31, reports the following dividends paid to shareholders ($ thousands). Distributions to equity holders Preferred shares Common shares $259,579 $1,675,637 The year-end balance sheet includes the following ($ thousands except share data). Preferred Shares, $0.01 par value, 100,000,000 shares authorized, Common Shares, $0.10 par value, 650,000,000 shares authorized, 174,130,881 shares issued and outstanding 161,000 shares issued and outstanding $4,830,000 $20,896 a. Use the financial statement effects template to indicate the effects of (a) the preferred dividend declaration and payments and (b) the common dividend declaration and payments. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. ($ thousands) Transaction (a) Preferred dividend payment (b) Common dividend payment Cash Asset 0 0 Noncash Assets Balance Sheet Contrib. Earned Liabilities Capital Capital 0 = 0 0 0 0 = 0 0 0 b. Determine the dividends per share for both classes of stock. Note: Round your answers to two decimal places (for example, enter 67.49 for 67.48555). Dividends per Share Preferred shareholders: $ 0 Common shareholders: $ 0 Please answer all parts of the