Massive Corp. is authorized to issue unlimited $$0\mathrm{.}90$ no$-$par preferred shares and unlimited no$-$par common shares. There are $12,000$ preferred and $36,000$ common shares outstanding. In a five$-$year period, annual dividends paid were $$2,000,$ $$5,000,$ $$72,000,$ $$6,000,$ and $$144,000,$ respectively.

Required:

Calculate the amount of dividends that would be paid to each share class for each year under the following separate cases. Where applicable, the matching dividend per common share is $$1\mathrm{.}00.$

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

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

Case C Preferred shares are non$-$cumulative and fully participating. Participation is based on the relative number of shares outstanding.

Case D Preferred shares are non$-$cumulative and partially participating up to an additional $$0\mathrm{.}90$ per share. Participation is based on relative annual total base dividends. $($Round allocation percentages values to nearest whole percent.$)$