4.

Sabas Company has issued and outstanding 49,000 shares of $100 par, 3% preferred stock and 109,000 shares of $50 par common stock. The following amounts were distributed as dividends:

Year 1	$576,000
Year 2	475,000
Year 3	552,000

Determine the dividend per share for preferred and common stock for each year. If required, round your answers to two decimal places.

Dividend per share:	Year 1	Year 2	Year 3
Preferred stock	$_________	$__________	$_________
Common stock	$_________	$___________	$_________