Ritz Company had the following stock outstanding and Retained Earnings at December 31. 2015: On December 31. 2015. the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2013 or 2014 Three independent cases are assumed: The preferred stock is noncumulative; the total amount of 2015 dividends would be $36,000. The preferred stock is cumulative; the total amount of 2015 dividends would be $36,000. Dividends were not in arrears prior to 2013. Same as Case B. except the amount is $81,000. Required: Compute the amount of dividends in total payable to each class of stockholders if dividends were declared as described m each case. Compute the amount of dividends per share payable to each class of stockholders if dividends were declared as described in each case. (Round your answers to 2 decimal places.)