Philips Rock and Mud is trying to determine the maximum amount of cash dividends it can pay this year. The company has 250,000 shares outstanding. Assume its balance sheet is as follows: Assets Cash $ 412,500 Accounts Receivable 900,000 Fixed Assets 987,500 $2,300,000 Liabilities and Shareholders' Equity Accounts Payable $ 445,000 Long-term Payable 280,000 Common Stock 600,000 Retained earnings 975,000 $2,300,000 From a legal perspective, what is the maximum amount of dividends PER SHARE that the firm could pay? In terms of cash availability, what is the maximum amount of dividends PER SHARE the firm could pay?