Massive Corp. is authorized to issue unlimited $0.70 no-par preferred shares and unlimited no-par common shares. There are 13,000 preferred and 39,000 common shares outstanding. In a five-year period, annual dividends paid were $3,000,$6,000,$63,000, $5,000, and $126,000, 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 $1.00. 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 $0.70 per share. Participation is based on relative annual total base dividends. (Round allocation percentages values to nearest whole percent.)