A.) If the preferred share is non-cumulative, how much cash dividends would ordinary shares receive in 2014?

B.) If the preferred share is cumulative, how much cash dividends would ordinary shares receive in 2015?

Winter Company paid dividends of P250,000 and P350,000 at the end of 2014 and 2015 , respectively. the corporation has not paid any other dividends since its organization on January 2, 2013. The outstanding shares are 20,00012% preferred shares, P100 par and 30,000 ordinary shares P10 par. If the preferred share is non-cumulative, how much cash dividends would ordinary shares receive in 2014