Sandhill SA's ledger shows the following balances on December 31, 2022. Share Capital-Preference, 6%-10 par value, outstanding 21,500 shares Share Capital-Ordinary-100 par value, outstanding 29,100 shares Retained Earnings 215,000 2,910,000 647,000 Assuming that the directors decide to declare total dividends in the amount of 398,000, determine how much each class of shares should receive under each of the conditions stated below. One year's dividends are in arrears on the preference shares. (a) The preference shares are cumulative and fully participating. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to 0 decimal places, e.g. 38,487.) Preference Ordinary (b) The preference shares are non-cumulative and non-participating. (Round answers to O decimal places, e.g. 38,487.) Preference Ordinary (c) The preference shares are non-cumulative and are participating in distributions in excess of a 9% dividend rate on the ordinary shares. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to O decimal places, e.g. 38,487.)