4. Gem Co. sold 5,000 shares of 2% $40 par Cumulative Preffered stock and 6,000 shares of $20 par Common Stock in 2015. In 2016, there were no dividends declared. In 2017, dividends were declared in the amount of $3,000. In 2018, dividends were delcared in the amount of $45,000. Identify the dividends declared per share of preferred and common stock in each of the years between 2016 and 2018