Seattle Co. reported the following information at the end of the current year:

Common stock ( $5 par value; 42,000 shares outstanding)	$	210,000
Preferred stock, 15% ( $12 par value; 8,700 shares outstanding)		104,400
Retained earnings		284,500

The board of directors is considering the distribution of a cash dividend to the two groups of stockholders. No dividends were declared during the previous two years. Three independent cases are assumed:

Case A: The preferred stock is noncumulative; the total amount of dividends is $34,500.

Case B: The preferred stock is cumulative; the total amount of dividends is $46,980.

Case C: The preferred stock is cumulative; the total amount of all dividends is $90,700

Compute the amount of dividends, in total and per share, that would be payable to each class of stockholders for each case.

Dividends Dividends per Share Preferred Common Total Preferred Common Case A Case B Case C