Ridge Crest Inc., a developer of construction equipment, has shares outstanding as follows: 25,000 $2 cumulative preferred shares and 72,000 common shares. During its first four years of operations, the following amounts were distributed as dividends: first year, $40,000; second year, $50,000; third year, $78,000; fourth year, $122,000. Determine the distribution of dividends on each class of share for each of the four years, and calculate dividends paid per share for common and preferred shares.