Northlake Limited reports profit of $454,000 and its weighted average number of common shares is 220,000. Northlake also has 22,000, $2.50 preferred shares. Calculate earnings per share under each of the following independent assumptions: 

a. preferred shares are cumulative and the dividend was paid. 

b. preferred shares are cumulative and the dividend was not paid. 

c. preferred shares are noncumulative and the dividend was paid. 

d. preferred shares are noncumulative and the dividend was not paid.