On December 31,2021 , the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2019 or 2020. Three independent cases are assumed: Case A: The preferred stock is noncumulative; the total amount of 2021 dividends would be $23,000. Case 8 : The preferred stock is cumulative; the total anount of 2021 dividends would be $19,008. Dividends were not in arrears prior to 2019 . Case C : Same as Case 8 , except the amount is $62,000. Required: 1-a. Compute the amount of 2021 dividends, in total, that would be payable to each class of stockholders if dividends were declared as described in each case. 1-b. Compute the amount of 2021 dividends per share payable to each class of stockholders for each case. Complete this question by entering your answers in the tabs below. Compute the amount of 2021 dividends per share payable to each class of stockholders for each case. (Round your answers to 2 decimal places.)