Wang Corp. had $100,000 of 7%, $20 par value preference shares and 12,000 shares of $25 par value ordinary shares outstanding throughout 2022.

a. Assuming that total dividends declared in 2022 were $64,000 and that the preference shares are not cumulative but are fully participating, ordinary shareholders should receive 2022 dividends totaling what amount?

b. Assuming that total dividends declared in 2022 were $64,000 and that the preference shares are fully participating and cumulative with preference dividends in arrears for 2021, preference shareholders should receive 2022 dividends totaling what amount?

c. Assuming that total dividends declared in 2022 were $30,000; that the preference shares are cumulative, non-participating, and were issued on January 1, 2021; and that $5,000 of preference dividends were declared and paid in 2021, the ordinary shareholders should receive 2022 dividends totaling what amount?