Ritz Company had the following stock outstanding and Retained Earnings at December $31,2021$:

Common stock $($par $$1$; issued and outstanding, $600,000$ shares$)$ $ $600,000$

Preferred stock, $10\%($par $$10$; issued and outstanding, $22,000$ shares$)220,000$

Retained Earnings $910,000$

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 $$40,000.$

Case B: The preferred stock is cumulative; the total amount of $2021$ dividends would be $$40,000.$ Dividends were not in arrears prior to $2019.$

Case C: Same as Case B$,$ except the amount is $$85,000.$

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.