Massive Corp. is authorized to issue unlimited $0.80 no-par preferred shares and unlimited no-par common shares. There are 18,000 preferred and 54,000 common shares outstanding. In a five-year period, annual dividends paid were $1,000, $4,000, $71,000, $6,000, and $142,000, 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 $0.80 per share. Participation is based on relative annual total base dividends. (Round allocation percentages values to nearest whole percent.)