Mountain Construction Corporation is authorized to issue unlimited \(5(0.4)\) no-par preferred shares and unlimited no-par common shares. There are \(15,(060\) preferred and 45,000 common shares outstanding. In a five-year period, annual dividends paid were \(\$ 1,000, \$ 4,000, \$ 32,000, \$ 5,000\), and \(\$ 90,000\), respectively.

Required:
Calculate the amount of dividends that would be paid to each share class for each year under the following separate cases. Where applicable, the matching dividend per common share is \(\$ 0.50\).
Case \(A \) Preferred shares are cumulative and non-participating.
Case \(B \) Preferred shares are non-cumulative and non-participating.
Case C Preferred shares are non-cumulative and fully participating. Participation is based on the relative number of shares outstanding.
Case D Preferred shares are non-cumulative and partially participating up to an additional \(\$ 0.40\) per share. Participation is based on relative annual total base dividends.