A company had stock outstanding as follows during each of its first three years of operations: 3,000 shares of 10%, $100 par, cumulative preferred stock and 48,000 shares of $10 par common stock. The amounts distributed as dividends are presented below. Determine the total and per-share dividends for each class of stock for each year by completing the schedule. Round dividends per share to the nearest cent. Enter "0" if no dividends are paid.

		Preferred		Common
Year	Dividends	Total	Per Share	Total	Per Share
1	$22,500	$	$	$	$
2	30,000	$	$	$	$
3	40,200