Carlos Company had the following stock outstanding and Retained Earnings at December 31, 2018: Common Stock (par $1; outstanding, 580,000 shares) $ 580,000 Preferred Stock, 9% (par $10; outstanding, 19,900 shares) 199,000 Retained Earnings 975,000 On December 31, 2018, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2016 or 2017. Three independent cases are assumed: Case A: The preferred stock is noncumulative; the total amount of 2018 dividends would be $33,000. Case B: The preferred stock is cumulative; the total amount of 2018 dividends would be $33,000. Dividends were not in arrears prior to 2016. Case C: Same as Case B, except the amount is $76,000. Required: 1-a. Compute the amount of 2018 dividends, in total, that would be payable to each class of stockholders if dividends were declared as described in each case. 1-b. Compute the amount of 2018 dividends per share payable to each class of stockholders for each case.