Bonita Company has outstanding 2,400 shares of $100 par, 8% preferred stock and 15,500 shares of $10 par value common. The following schedule shows the amount of dividends paid out over the last 4 years. Allocate the dividends to each type of stock under assumptions (a) and (b). Express your answers in per-share amounts using the format shown below. (Round the rate of participation to 4 decimal places, e.g.1.4278%. Round answers to 2 decimal places, e.g. $6.85.)

				Assumptions
				(a) Preferred, noncumulative, and nonparticipating				(b) Preferred, cumulative, and fully participating
Year		Paid-out		Preferred		Common		Preferred		Common
2018		$14,000		$		$		$		$
2019		$28,100		$		$		$		$
2020		$51,600		$		$		$		$
2021		$77,300		$		$		$		$