On April 30, the directors of Three Rivers Corporation declared dividends of $0.75 per common share and directed that preferred dividends be paid as required to the shareholders of record on May 14, payable May 28. The company has 15,000 $0.80 preferred and 45,000 common shares issued. No dividends were paid in the previous fiscal year. Calculate the amount of dividends that would be paid if

(a) the preferred shares are cumulative, and

(b) the preferred shares are noncumulative. Calculate dividend payment for common and preferred shares.