Wang Corp. had $100,000 of 7%, $20 par value preference shares and 12,000 shares of $25 par value ordinary shares outstanding throughout 2015.

(a) Assuming that total dividends declared in 2015 were $64,000 and that the preference shares are not cumulative but are fully participating, ordinary shareholders should receive 2015 dividends totaling what amount?

(b) Assuming that total dividends declared in 2015 were $64,000 and that the preference shares are fully participating and cumulative with preference dividends in arrears for 2014, preference shareholders should receive 2015 dividends totaling what amount?

(c) Assuming that total dividends declared in 2015 were $30,000; that the preference shares are cumulative, non-participating, and were issued on January 1, 2014; and that $5,000 of preference dividends were declared and paid in 2014, the ordinary shareholders should receive 2015 dividends totaling what amount?