Determine the dividends per share for preferred and common stock for each year. Show steps please.

Sandpiper Company has 20, 000 shares of cumulative preferred 1% stock, $100 par and 50, 000 shares of $25 par common stock The following amounts were distributed as dividends: Determine the dividends per share for preferred and common stock for each year. Round all answers to two decimal places. If an answer is zero, enter '0