Please help with only the RED X numbers that are wrong. The rest are Fine!

Massive Corp. is authorized to issue unlimited $0.60 no-par preferred shares and unlimited no-par common shares. There are 20,000 preferred and 60,000 common shares outstanding. In a five-year period, annual dividends paid were $1,000, $5,000, $81,000, $5,000, and $162,000, 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. Answer is complete but not entirely correct. Year Common 1 Partial 2 Partial OOOO 3 Arrears Total Preferred Paid $ 10,000 X $ 1,000 $ 5,000 $ 5,000 $ 18,000 12,000 $ 81,000 $ 30,000 $ 5,000 $ 5,000 $ 7,000 Current 51,000 $ 51,000 Total 4 Partial > 5 Arrears Current 12,000 143,000 $ 143,000 $ 162,000 Total $ 19,000 Case D Preferred shares are non-cumulative and partially participating up to an additional $0.60 per share. Participation is based on relative annual total base dividends. (Round allocation percentages values to nearest whole percent.) X Answer is complete but not entirely correct. Year Common 1 Current Total Preferred Paid $ 1,000 $ 1,000 $ 5,000 $ 5,000 $ 12,000 2 Current 3 Current Matching Balance 60,000 7,470 $ 67,470 Total 1.530 $ 81,000 $ 13,530 $ 5,000 $ 5,000 $ 12,000 4 Current 5 Current Matching 60,000 Balance 15,300 X 74,700 X $ 27,300 $ 134,700 Total 162,000