23 n 4 Sabas Company has 20,000 shares of $100 par, 2% cumulative preferred stock and 100.000 shares of $50 par common stock. The following amounts were distributed as dividends: Year 1 $10,000 8 Year 2 45,000 Year 3 90,000 10 11 12 17 14 21 18 15 Determine the dividend per share for preferred and common stock for the first year. a) $0 and $0.10 b) $2.00 and $0 c) $0.50 and $0.10 d) $0.50 and $0