Electro-Rad Inc., a developer of radiology equipment, has stock outstanding as follows: 50,000 shares of \(2 \%\), preferred stock of \(\$ 50\) par, and 100,000 shares of \(\$ 25\) par common. During its first four years of operations, the following amounts were distributed as dividends: first year, \(\$ 40,000\); second year, \(\$ 98,000\); third year, \(\$ 120,000\); fourth year, \(\$ 195,000\). Calculate the dividends per share on each class of stock for each of the four years.

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