On 31 December 20X5, Watercress Properties Ltd. reported the following in shareholders' equity: $2,604,000 Preferred shares, no-par value; $1.00 dividend, authorized, unlimited shares; issued, 84,000 shares Common shares, no-par value; authorized, unlimited shares; issued, 336,000 shares Retained earnings 6,384,000 6,100,000 Dividends of $441,000 are declared in 20X6. Consider the following three cases: Preferred Cumulative? No Yes Case A Case B Dividends Last Paid in Preferred Participating? 20x2 No 20x3 No Yes, after common receive $0.50 per share; participation based on relative dividends at 20X5 base level Case C Yes Required: Calculate dividends to be paid to preferred and common shares in each case. (Do not round intermediate calculations.) Preferred Dividend Common Dividend Total $ 0 Case A Case B T 0 $ $ Case C 0