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In 20X3, Snowboard Ltd. had the following share capital outstanding: Preferred shares, no-par value; $1.00 dividend: authorized, unlimited shares; issued, 100,000 shares Common shares, no-par value; authorized, unlimited shares; issued, 400,000 shares $1,300,000 440,000 No dividends were declared in 20x1 or 20x2, but $1,540,000 of dividends were declared in 20X3. Required: Calculate the amount of dividends that would be paid in 20x3 to each share class under the following separate cases: Case A Preferred shares are cumulative and non-participating. Total Pald Preferred Common Year 20x3 allocation Arrears Current Remainder Total Case B Preferred shares are cumulative and participating with common shares after the common shares receive a $1 per share dividend. Participation is based on relative annual total base dividends. Total Pald Preferred Common Year 20x3 allocation Ameans Current Matching Remainder Tot