Problem $12-5$A Dividend allocation LO$5$

Garda World Security Corporation has the following shares, taken from the equity section of its balance sheet dated December $31,2023.$

$\backslash$table$[[\backslash$table$[[$Preferred shares, $$4\mathrm{.}53$ non$-$cumulative,$],[50,000$ shares authorized and issued $*],[$Common shares,$]],$$$3,260,600$