Make the dividend payment table

Assume that the Bell Company declared dividends in 2014, 2015, and 2016. Dividends were $244,000, $378,500, and $247,750, respectively. Determine the dividend to be paid based on the three independent structures (A,B,C). A - 45,000 preferred shares @ $88 par value at 7% cumulative and 245,000 common shares @ $45 par value B - 52,500 preferred shares @ $102 par value at 5.5% cumulative and 298,600 common shares @ $34 par value C - 34,000 shares of preferred stock @ $95 par value at 7.75% non-cumulative and 195,800 shares of common stock @ $68 par value

\begin{tabular}{|c|c|c|c|} \hline A & Dividendos para accionistas preferidos 45,000@$88 (7%) acumulativo & Dividendos para accionistas comunes 245,000 & Total dividendos \\ \hline 2014 & & & \\ \hline 2015 & & & \\ \hline 2016 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline A & Dividendos para accionistas preferidos 45,000@$88 (7%) acumulativo & Dividendos para accionistas comunes 245,000 & Total dividendos \\ \hline 2014 & & & \\ \hline 2015 & & & \\ \hline 2016 & & & \\ \hline \end{tabular}