A corporation was organized on January 1 of the current year (Year 1), and it is authorized to issue 50,000 shares of Dh100 par, 1% cumulative preferred stock and 250,000 shares of Dh10 par common stock. The following selected transactions were completed during the first year of operations:

Jan. 3	Issued 15,000 shares of common stock at Dh23 per share for cash.
31	Issued 500 shares of Dh10 par common stock at par to an attorney in return for preparing and filing the Articles of Incorporation. The value of the services is Dh8,500.
Feb. 24	Issued 1,500 shares of no-par common stock in exchange for an equipment with a fair market price of Dh24,000.
Mar. 15	Issued 20,000 shares of preferred stock at Dh115 for cash.
Apr. 16	Dh2,000,000 of 10-year, 1% bonds, with interest payable annually, were sold for Dh2,125,000.

After one year in operations, the following amounts were distributed as dividends:

Year 2:	Dh 9,000
Year 3:	10,000
Year 4:	50,000

Required:

(a) Journalize the entries required on each date.

(b) Determine the dividends per share for preferred and common stock for Years 2, 3, and 4.