During 2021, Elkhardt Financial Corporation had the following trading investment transactions: Feb. 1 Purchased 630 CBF common shares for $37,800. Mar. 1 Purchased 830 RSD common shares for $23,240. Purchased 8% MRT bonds at face value, for $62,000. Elkhardt received interest from these bonds semi-annually on April 1 and October 1. Apr. 1 Received a cash dividend of $3 per share on the CBF common shares. Sold 190 CBF common shares at $59 per share. 1 Received the semi-annual interest on the MRT bonds. Sold the MRT bonds for $64,100. RSD declared a dividend of $1.60 per share, payable on January 15 next year. The market prices of the CBF and RSD common shares were $56 and $30 per share, respectively. July Aug. 1 Oct. 1 1 Dec. 30 Dec. 31 Determine the balance in each of the statement of income accounts that is affected in the transactions above and indicate how the accounts would be presented on the statement of income for the year ended December 31, 2021. (Round answers to O decimal places, e.g. 5,250. Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) ELKHARDT FINANCIAL CORPORATION Statement of Income (Partial) $ Sandhu Travel Agency Ltd. has 400,000 common shares authorized and 126,000 shares issued on December 31, 2020. On January 2, 2021, Marx Inc. purchased shares of Sandhu Travel Agency for $39 per share. Marx intends to hold these shares as a long-term investment. Marx's accountant prepared a trial balance at December 31, 2021, under the assumption that Marx could not exercise significant influence over Sandhu Travel Agency. Under this assumption, the trial balance included the following accounts and amounts related to the Sandhu investment: Long-term investments Dividend income Unrealized gain on long-term investments $1,417,500 157,500 189,000 What was the amount of the cash dividend per share that Marx received from Sandhu Travel Agency in 2021? Cash Dividend per share