A company had stock outstanding as follows during each of its first three years of operations: 4,000 shares of 9%, $100 par, cumulative preferred stock and 60,000 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. If necessary, round dividends per share to the nearest cent. If your answer is zero, please enter "0".

			Preferred				Common
Year	Dividends		Total		Per Share		Total		Per Share
1	$27,000		$f		$		$		$
2	36,000
3	76,200

Computer equipment was acquired at the beginning of the year at a cost of $49,375 that has an estimated residual value of $3,000 and an estimated useful life of 5 years.

a. Determine the depreciable cost. $

b. Determine the double-declining-balance rate. %

c. Determine the double-declining-balance depreciation for the first year. $