Ferick Inc. is a CCPC that uses December 31 as its taxation year end.On December 31, 2018, the corporation had an RDTOH balance of $191,666.Its dividend refund for 2018 was $38,333.Determine the January 1, 2019 transitional amounts for the Eligible RDTOH and the Non-Eligible RDTOH based on the information in each of the following independent cases.

Case 1On December 31, 2018, Ferick has no GRIP balance.

Case 2On December 31, 2018, Ferick has a GRIP balance of $200,000.During 2018, the corporation designated $150,000 of dividends paid as eligible.

Case 3On December 31, 2018, Ferick has a GRIP balance of $650,000.During 2018, the corporation designated $200,000 of dividends paid as eligible.