Problem: The records of Alvarez Incorporated reflected the following balances in the stockholders' equity accounts at December 31, 2021: Common stock, par $12 per share, 47,000 shares outstanding. Preferred stock, 8 percent, par $13.50 per share, 7,310 shares outstanding. Retained earnings, $234,000. On January 1, 2022, the board of directors was considering the distribution of a $63,400 cash dividend. No dividends were paid during 2020 and 2021. Determine the total and per-share amounts that would be paid to the common stockholders and to the preferred stockholders assuming the preferred stock is noncumulative. (Round "Per Share" to 2 decimal places and rest to the nearest dollar amount.)