Halo Ltd. has the following statement of equity as of 31 December 20X9:

Where applicable, the matching dividend is $0.30 per share. Dividends were not paid in 20X7 or 20X8.

Required:
Compute the amount of dividends payable in total and per share on the common and preferred shares for each separate case:
Case A Class A and Class B preferred shares are nonparticipating. Dividends paid: $862,533.
Case B Class A preferred shares are nonparticipating. Class B shares are fully participating. Participation is based on the relative number of shares outstanding. Dividends declared: $816,673.
Case C Class A and B preferred shares are fully participating. Participation is based on the relative number of shares outstanding. Dividends declared: $859,673.

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31 December Common shares (no par value, unlimited authorized, 1,890,000 issued and outstanding) Class A preferred shares (no par value, 150,000 authorized, 55,000 issued and outstanding, cumulative 1.5% dividend) Class B preferred shares (no par value, unlimited authorized, 810,000 issued and outstanding, non-cumulative 1.9% dividend) 20X9 $26,250,000 1,586,000 7,437,000