Massive Corp. is authorized to issue unlimited $0.80 no-par preferred shares and unlimited no-par common shares. There are 14,000 preferred and 42,000 common shares outstanding. In a five-year period, annual dividends paid were $1,000, $4,000, $74,000, $4,000, and $148,000, 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. Total Paid Preferred Common Year 1 2 Partial Partial Arrears Current Total Partial Arrears Current Total 5 Case B Preferred shares are non-cumulative and non-participating. Year Total Paid Preferred Common Case C Preferred shares are non-cumulative and fully participating. Participation is based on the relative number of shares outstanding Year Total Paid Preferred Common 2 Current Current Current Matching Balance Total Current Current Matching Balance Total 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.) Total Paid Preferred Common Year 1 2 3 Current Current Current Matching Balance Total Current Current Matching Balance Total 5