How do I calculate the participating dividends for CASE A & B for preferred & common shares?

Following is the shareholders' equity section of CanTech Supply's balance sheet on June 30, 2015: Preferred shares, 20,000 shares outstanding $200,000 Common shares, 45,000 shares outstanding. 2,000,000 Total share capital 2,200,000 Retained earnings 1,000,000 Total shareholders' equity... $3,200,000 The board of directors has decided to declare dividends of $574,000. One year's dividends of $0.80 per share are in arrears on the preferred shares. Calculate the amount of dividends each class of shares will receive under the following circumstances: A. The preferred shares are cumulative and fully participating B. The preferred shares are non-cumulative and non-participating C. The preferred shares are non-cumulative and are participating. Conditions of the participation indicate that preferred shares only participate in dividends paid in excess of 10% on the common shares. Please make sure your final answer(s) are accurate to the nearest whole number. Part Preferred Shares Common Shares Total $20,000 $20.000 $40,000 B $15,000 $15,000 $30,000 C $1,000 $1,000 $2,000 Marking: Part A The preferred dividends should be $66,727, but you have not entered this. This will cost you 2 marks. The common dividends should be $507,273, but you have not entered this. This will cost you 2 marks. The total dividends should be $574,000, however the amount you entered was consistent with your earlier entries so you will not lose any marks. Preferred Common Total One year in arrears $16,000 $16,000 Current year 16,000 $160,000 176,000 Participating 34,727 347,273 382,000 $66,727 5507,273 $574,000 Total Part C The preferred dividends should be $48,545, but you have not entered this. This will cost you 2 marks. The common dividends should be $525,455, but you have not entered this. This will cost you 2 marks. The total dividends should be $574,000, however the amount you entered was consistent with your earlier entries so you will not lose any marks Preferred Common Total Current year $16,000 $160,000 $176,000 Additional 2% to common 40.000 40,000 Participating. 32,545 325,455 358,000 Total $48,545 $525,455 5574.000