Compute Dividends, Preferred Shares-Four Cases: Western Horizons Limited has the following shares outstanding:

Common, no-par Preferred, no-par, \(\$ 0.75\)

The matching dividend, if applicable, is \(\$ 1.00\) per share.

Required:
Compute the amount of dividends payable in total and per share on the common and preferred shares for each separate case:
Case A Preferred is cumulative and non-participating; dividends declared, \(\$ 64,800\). Dividends have not been paid for the last three years prior to this year.
Case B Preferred is non-cumulative and non-participating; no dividends have been paid for the last three years prior to this year; dividends declared, \(\$ 40,500\).
Case \(C \) Preferred is cumulative and fully participating after the common shares receive a matching dividend; no dividends have been paid in the last two years prior to this year; dividends declared, \(\$ 120,000\). Participation is based on relative annual total base dividends.
Case D Preferred is cumulative and partially participating up to an additional \(\$ 0.90\) after the common shares receive a matching dividend. Dividends have been paid in all prior years; dividends declared, \(\$ 160,000\). Participation is based on relative annual total base dividends.