Ritz Company had the following stock outstanding and Retained Earnings at December 31, 2021: Common stock (par $1; issued and outstanding, 470,000 shares) Preferred stock, 9 (par $10; issued and outstanding, 20,700 shares) Retained Earnings $ 470,000 207,000 897,000 On December 31, 2021, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2019 or 2020. Three independent cases are assumed: Case A: The preferred stock is noncumulative; the total amount of 2021 dividends would be $27,000. Case B: The preferred stock is cumulative; the total amount of 2021 dividends would be $27,000. Dividends were not in arrears prior to 2019. Case C: Same as Case B, except the amount is $72,000. Required: 1-a. Compute the amount of dividends in total payable to each class of stockholders if dividends were declared as described in each case. 1-b. Compute the amount of dividends per share payable to each class of stockholders if dividends were declared as described in each case.