Dividend Refund Ho Ltd. is a Canadian-controlled private corporation with a taxation year that ends on December 31. Prior to the application of the transitional rule, the balance in the corporation’s single RDTOH was $138,000 (ending 2018 balance, less the 2018 refund). The balance in the GRIP was $210,000 (ending 2018 balance, less eligible dividends designated in 2018). Based on these totals the transitional Eligible RDTOH would be $80,500 [(38-1/3%)($210,000)] and the balance in the transitional Non-Eligible RDTOH would be $57,500 ($138,000 - $80,500). During 2019, there were no additions to either RDTOH account. During 2019, the corporation paid dividends of $360,000. Only $120,000 of these dividends were designated as eligible. 

Determine the amount of the dividend refund on the payment of 

(1) the eligible dividends and 

(2) the non-eligible dividends for component 1 of the refund and component 2 of the refund.