Sun Inc., has 20,000 shares of 8%, $30 par value preference shares and 120,000 of ordinary shares outstanding, having a par value of $10 per share. No dividends have been paid or declared during 2017 and 2018. As of December 31, 2019, the company distribute $498,000 in dividends a) How much will the preference and ordinary shareholders receive if the preference is cumulative and participating in excess of 10%. b) How much will the preference and ordinary shareholders receive if the preference is cumulative and participating up to 12% total