CompuLead Inc., a software development firm, has stock outstanding as follows: 40,000 shares of \(1 \%\), preferred stock of \(\$ 25\) par, and 50,000 shares of \(\$ 75\) par common. During its first four years of operations, the following amounts were distributed as dividends: first year, \(\$ 6,000\); second year, \(\$ 26,000\); third year, \(\$ 4,000\); fourth year, \(\$ 60,000\). Calculate the dividends per share on each class of stock for each of the four years.

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