Water Tower Company had the following stock outstanding and Retained Earnings at December 31, 2009: On December 31, 2009, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2007 or 2008. Three independent cases are assumed: Case A: The preferred stock is noncumulative; the total amount of 2009 dividends would be $30,000. Case B: The preferred stock is cumulative; the total amount of 2009 dividends would be $12,600. Dividends were not in arrears prior to 2007. Case C: Same as Case B, except the amount is $66,000. Compute the amount of 2009 dividends, in total that would be payable to each class of stockholders for each case. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)