Ritz Company had the following shares outstanding and Retained Earnings at December 31, 2017:

Common shares (500,000 outstanding shares)...............................................$500,000
Preferred shares (8 percent; 21,000 outstanding shares)................................210,000
Retained earnings..................................................................................................900,000

On December 31, 2017, the board of directors is considering the distribution of a cash dividend to the common and preferred shareholders. No dividends were declared during 2015 or 2016. Three independent cases are assumed:

Case A: The preferred shares are non-cumulative; the total amount of 2017 dividends would be $30,000.

Case B: The preferred shares are cumulative; the total amount of 2017 dividends would be $30,000. Dividends were not in arrears prior to 2015.

Case C: Same as Case B, except the amount is $75,000.

Required:

Compute the amount of dividends, in total and per share, payable to each class of shareholders for each case. Show computations. Round per share amounts to two decimal places.