can you show me how to do part 3? how to calculate the rate of participation

*Pr. 15-146Dividends on preferred and common stock. Rensing, Inc, has $800,000 of 6% preferred stock and $1,200,000 of common stock outstanding, each having a par value of $10 per share. No dividends have been paid or declared during 2011 and 2012. As of December 31, 2013, it is desired to distribute $396,000 in dividends. Instructions How much will the preferred and common stockholders receive under each of the following assumptions: (a) The preferred is noncumulative and nonparticipating. (b) The preferred is cumulative and nonparticipating. (c) The preferred is cumulative and fully participating. (d) The preferred is cumulative and participating to 10% total