Baxter Inc., a developer of radiology equipment, has stock outstanding as follows: 18,000 shares of cumulative 2%, preferred stock of $75 par, and 40,000 shares of $10 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $22,500; second year, $28,800; third year, $40,100; fourth year, $77,000. Calculate the dividends per share on each class of stock for each of the four years.