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Prairie Fire Snowmobile Corp. manufactures and sells snowmobiles in Wisconsin, Minnesota and the Dakotas. A publicly owned corporation, the company's outstanding stock consisted of 5,000 shares of $2 cumulative Preferred Stock and 10,000 shares of Common Stock in the years 2005 - 2010. Prairie Fire has declared the following annual dividends over the six-year period: 2005 none; 2006 $ 10,000; 2007 $ 15,000; 2008 $ 12,000; 2009 $ 75,000; and 2010 $ 90,000. Calculate the total dividends and the per-share dividends for each class of stock for each of the six years. Include a column for dividends in arrears.

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