Carlos Company had the following stock outstanding and Retained Earnings at December 31, 2021:

Common Stock (par $1; issued and outstanding, 560,000 shares)	$ 560,000
Preferred Stock, 9% (par $10; issued and outstanding, 19,700 shares)	197,000
Retained Earnings	973,000

On December 31, 2021, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2019 or 2020. Three independent cases are assumed:

Case A:	The preferred stock is noncumulative; the total amount of 2021 dividends would be $31,000.
Case B:	The preferred stock is cumulative; the total amount of 2021 dividends would be $31,000. Dividends were not in arrears prior to 2019.
Case C:	Same as Case B, except the amount is $74,000.

Required:

1. 1-a. Compute the amount of 2021 dividends, in total, that would be payable to each class of stockholders if dividends were declared as described in each case.
2. 1-b. Compute the amount of 2021 dividends per share payable to each class of stockholders for each case.