Having not paid any dividends for the previous two years, Swift Current Livestock Corporation's board declared a $204,600 cash dividend at the year-end December 31, 2022. Cumulative preferred shares are entitled to a $3 dividend, and there are 5,250 shares issued and outstanding. The company had 6,700 common shares outstanding at the start of 2022. On April 1, the company sold an additional 3,000 common shares. On May 1, they retired 5,000 shares., and on November 1, the company's board declared a 4-for-1 stock split. Assume the company has sufficient Retained Earnings to pay out all dividends. Swift Current Livestock Corporation has net income for the year of $212,500. Calculate the dividends paid to both common and preferred shareholders. (5 marks) Calculate the weighted number of common shares outstanding and the Earnings Per Share for 2022. (7 marks)