Current Attempt in Progress Martinez SA's ledger shows the following balances on December 31, 2022. Share Capital-Preference, 8%-10 par value, outstanding 20,400 shares Share Capital-Ordinary-100 par value, outstanding 27,300 shares Retained Earnings 204,000 2,730,000 589,000 Assuming that the directors decide to declare total dividends in the amount of 396,000, determine how much each class of shares should receive under each of the conditions stated below. One year's dividends are in arrears on the preference shares. (a) The preference shares are cumulative and fully participating. (Round the rate of participation to 4 decimal places, e.g.1.4278 %. Round answers to 0 decimal places, e.g. 38,487.) Preference Ordinary (b) The preference shares are non-cumulative and non-participating. (Round answers to O decimal places, e.g. 38,487.) Preference Ordinary (c) The preference shares are non-cumulative and are participating in distributions in excess of a 10% dividend rate on the ordinary shares. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to O decimal places, e.g. 38,487.) Preference Ordinary