Hart Corporation has the following equity balances: PS, 6% (issued at par) 1 Mill CS ($1 par) 400,000 APIC- CS 800,000 The following total dividends were declared during the year: 2012: $100,000; 2013: 20,000; 2014: 150,000 Calculate the dividends paid to preferred and common shareholders under each assumption. A. Assume that the preferred stock is non-cumulative B. Assume that the preferred stock is cumulative C. Assume that the preferred stock is cumulative and participating.