At December 31, 2019 and 2018, New Corporation had outstanding 4,000 shares of P100 par 6% cumulative and non-participating Preference share capital and 20,000 shares of P10 par value Ordinary Share capital. At December 31, 2018, dividends in arrears on the Preference share were P12,000. Cash dividends declared in 2019 totaled P44,000. How much is the total dividend allocated to Ordinary Share Capital? Using data, how much is the dividend per share for the Preference Share Capital?