R. San Pedro Corporation has paid all required preference dividends through Dec. 31, 2014. Its outstanding shares consists of 10,000 shares of PI 25 par value ordinary shares and 4,000 shares of 6%, PI 25 par value preference shares. During five successive years, the corporation ls dividend declarations were as follows:

2015 P85,OOO

2016. 52,500

2017 7,500

2018 15,000

2019 67,500

Compute the amount of dividends that would have been paid to each class of shares in each of the last five years assuming the preference shares is:

a. Cumulative.

b. Noncumulative.