At December 31, 2017, Carlos Company had the following Retained Earnings and shares outstanding:

Common shares (490,000 outstanding shares)........................................$490,000
Preferred shares (8%; 19,000 outstanding shares)....................................190,000
Retained earnings...........................................................................................966,000

On December 31, 2017, the board of directors considered the distribution of a cash dividend to the common and preferred shareholders. No dividends were declared during 2015 or 2016. Three independent cases are assumed:

Case A: The preferred shares are non-cumulative; the total amount of 2017 dividends would be $24,000.

Case B: The preferred shares are cumulative; the total amount of 2017 dividends would be $24,000. Dividends were not in arrears prior to 2015.

Case C: Same as Case B, except the amount is $67,000.

Required:

Compute the amount of 2017 dividends, in total and per share, payable to each class of shareholders for each case. Show computations. Round per-share amounts to two decimal places.