Halo Ltd$.$ has the following statement of equity as of $31$ December $20$X$9$:

$31$ December $20$X$9$

Common shares $($no par value, unlimited authorized, $1,890,500$ issued and outstanding$)$ $$26,255,000$

Class A preferred shares $($no par value, $150,500$ authorized, $55,500$ issued and outstanding, cumulative $1\mathrm{.}5\%$ dividend$)1,591,000$

Class B preferred shares $($no par value, unlimited authorized, $810,500$ issued and outstanding, non$-$cumulative $1\mathrm{.}9\%$ dividend$)7,442,000$

Where applicable, the matching dividend is $$0\mathrm{.}30$ per share. Dividends were not paid in $20$X$7$ or $20$X$8.$

Required:

Compute the amount of dividends payable in total and per share on the common and preferred shares for each separate case:

Case A Class A and Class B preferred shares are nonparticipating. Dividends paid: $$867,533.$