Carlos Company had the following stock outstanding and Retained Earnings at December 31, 2015:

Common Stock (par $1; outstanding, 480,000 shares)	$	480,000
Preferred Stock, 7% (par $10; outstanding, 18,900 shares)		189,000
Retained Earnings		965,000

On December 31, 2015, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2013 or 2014. Three independent cases are assumed:

Case A:	The preferred stock is noncumulative; the total amount of 2015 dividends would be $23,000.
Case B:	The preferred stock is cumulative; the total amount of 2015 dividends would be $23,000. Dividends were not in arrears prior to 2013.
Case C:	Same as Case B, except the amount is $66,000.

Required:

1-a.

Compute the amount of 2015 dividends, in total, that would be payable to each class of stockholders if dividends were declared as described in each case.

	Case A	Case B	case C
Preferred
Common
Total

1-b.

Compute the amount of 2015 dividends per share payable to each class of stockholders for each case. (Round your answers to 2 decimal places.)

	Case A	Case B	Case C
Preferred
Common