Assume the following capital structure for the following independent situations: Dividends are in arrears for two years. Cash dividends declared amounted to P28,000. a. Preference share capital is non-cumulative and non-participating b. Preference share capital is cumulative and non-participating. c. Preference share capital is non-cumulative and fully participating d. Preference share capital is cumulative and fully participating Required: Prepare journal entries for each of the foregoing independent assumptions. Support your entries with a table of computations showing also dividends per share