Swan Furnace Cleaners reported net income during five successive years as follows: 2015, $49,500; 2016, $75,000; 2017, $10,000; 2018, $10,000; 2019, $81,500. The share capital consisted of 20,500, no-par common shares, and 27,000, $0.40 no-par preferred shares. Prepare a schedule showing the amount each share class would receive in dividends if the entire net income amount was distributed each year. Please make sure your final answer(s) are accurate to 2 decimal places.

	Case A		Preferred shares are cumulative and non-participating.
	Case B		Preferred shares are cumulative and fully participating; the matching dividend for common shares is $1.50 per share.
	Case C		Preferred shares are non-cumulative and fully participating; the matching dividend for common shares is $1.50 per share.

		Case A	Case A	Case B	Case B	Case C	Case C
Year	Total Distributed	Preferred	Common	Preferred	Common	Preferred	Common
2015
2016
2017
2018
2019
Total