Dividends per share

Triple Z Inc., a developer of radiology equipment, has stock outstanding as follows:

12,000 shares of cumulative preferred 2% stock, $150 par and 50,000 shares of $10 par common.

During its first four years of operations, the following amounts were distributed as dividends:

• first year, $27,000;

• second year, $60,000;

• third year, $80,000;

• fourth year, $90,000.

Calculate the dividends per share on each class of stock for each of the four years.