In $20$X$3,$ Snowboard Ltd$.$ had the following share capital outstanding:

Preferred shares, no$-$par value; $$1\mathrm{.}60$ dividend: authorized, unlimited shares; issued, $100,000$ shares $ $1,200,000$

Common shares, no$-$par value; authorized, unlimited shares; issued, $640,000$ shares $896,000$

No dividends were declared in $20$X$1$ or $20$X$2,$ but $$1,480,000$ of dividends were declared in $20$X$3.$

Required:

Calculate the amount of dividends that would be paid in $20$X$3$ to each share class under the following separate cases:

Case A Preferred shares are cumulative and non$-$participating.

Case B Preferred shares are cumulative and participating with common shares after the common shares receive a $$1$ per share dividend. Participation is based on relative annual total base dividends.