Della’s Garden Delight Corp.’s capital structure includes the following equity instruments:
■ No par value common shares, 2,000,000 shares issued and outstanding
■ Class A, non-cumulative preferred shares, each entitled to an annual dividend of $5, 80,000 shares issued and outstanding
■ Class B, cumulative preferred shares, each entitled to an annual dividend of $4, 40,000 shares issued and outstanding

The dividends on the Class A and B shares are pari passu (equally ranked) with respect to current dividend entitlements. (Dividends declared are applied firstly to arrears, if any. If the remaining dividend is insufficient to pay the current year’s entitlement on the A and B shares, then that amount is distributed on a pro rata basis.) On December 31, 2021, Della’s declared $744,000 in dividends, payable on January 15, 2022.
■ Scenario 1—there are no dividends in arrears.
■ Scenario 2—dividends were neither declared nor paid in 2020.
■ Scenario 3—a total of $280,000 in dividends were declared and paid in 2019; dividends were neither declared nor paid in 2020.

Required:
a. Determine how much of the dividend must be distributed to each class of shares for each of the three scenarios.
b. Are there any dividends in arrears after the declaration and payment of the dividend in Scenario 3? If so, how much?
c. Prepare the required journal entries for the declaration and payment of the dividends for Scenario 1.