show each calculations please

Intermediate Accounting Il Acc310 E 15-22 (Preference Dividends) Martinez Company's ledger shows the following balances on December 31, 2015. Share Capital - Preference, 5% - 10 par value, outstanding 20,000 shares 200,000 Share Capital - Ordinary - 100 par value, outstanding 30,000 shares 3,000,000 Retained Earnings 630,000 Instructions Assuming that the directors decide to declare total dividends in the amount of 266,000, 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 (b) The preference shares are non-cumulative and non-participating (c) The preference shares are non-cumulative and are participating in distributions in excess of a 7% dividend rate on the ordinary shares