P$13-6$B Tijiu Broadcasting Inc. has $15,000$$$2\mathrm{.}50$ preferred shares and $75,000$ common shares outstanding. Tijiu Broadcasting Inc. declared and paid the following dividends during a three$-$year period: $2021,$$$45,000$;$2022,$$$0$; and $2023,$$$120,000.$

Required

Compute the total dividends on preferred shares and common shares for each of the three years if

a$.$ Preferred shares are noncumulative.

b$.$ Preferred shares are cumulative.