As of December 31, 2017, the Alphabet Soup Corporation has 10,000 shares of 10% preferred stock issued and outstanding with a total par value of $250,000. In addition, as of this date, Alphabet Soup has 75,000 shares of common stock issued and outstanding with a total par value of $750,000. Dividends for 2015 and 2016 have not been paid. As of December 31, 2017, the Alphabet Soup Corporation declared total cash dividends of $290,000 to be paid to both the preferred stockholders and the common shareholders.

How much cash will be distributed to both the preferred stockholders and the common stockholders, respectively, on December 31, 2017, under each of the following independent situations? (show your work)

A. The preferred stock is noncumulative and nonparticipating

B. The preferred stock is cumulative and nonparticipating

C. The preferred stock is cumulative and fully participating

D. The preferred stock is cumulative and partially participating up to 15% of its par value