Ritz Company had the following shares outstanding and Retained Earnings at December 31, 2014: Common shares (500,000 outstanding shares) Preferred shares (8 percent; 21,000 outstanding shares) Retained earnings $500,000 210,000 900,000 On December 31, 2014, the board of directors is considering the distribution of a cash dividend to the common and preferred shareholders. No dividends were declared during 2012 or 2013. Three independent cases are assumed: Case A: The preferred shares are noncumulative; the total amount of 2014 dividends would be $30,000. Case B: The preferred shares are cumulative; the total amount of 2014 dividends would be $30,000. Dividends were not in arrears prior to 2012 Case C: Same as Case B, except the amount is $75,000. Required: 1. Compute the amount of dividends, in total, payable to each class of shareholders for each case. Case C Case A Case B Preferred Common Total 1-b. Compute the amount of dividend per share, payable to each class of shareholders for each case. (Round your answers to 2 decimal places.) Case A Case B Case C Preferred Common