Chicago Company had the following stock outstanding and retained earnings at December 31, 2011:

Common stock (par $8; outstanding, 35,000 shares)	$	280,000
Preferred stock, 10% (par $15; outstanding, 8,000 shares)		120,000
Retained earnings		281,000

The board of directors is considering the distribution of a cash dividend to the two groups of stockholders. No dividends were declared during the previous two years. Three independent cases are assumed:

Case A:	The preferred stock is noncumulative; the total amount of dividends is $31,000.
Case B:	The preferred stock is cumulative; the total amount of dividends is $25,000.
Case C:	Same as Case B, except the amount is $67,000.

Required:

1.	Compute the amount of dividends, in total and per share, that would be payable to each class of stockholders for each case. (Leave no cells blank - be certain to enter "0" wherever required. Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Dividends				Dividends Per share
	Preferred	Common	Total		Preferred	Common
Case A	$	$	$		$	$
Case B	$	$	$		$	$
Case C	$	$	$		$	$