Dividends Per Share Internal Insights Inc., a developer of radiology equipment, has stock outstanding as follows: 20,000 shares of cumulative preferred 2% stock, $120 par, and 67,000 shares of $25 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $32,200; second year, $73,800; third year, $97,350; fourth year, $131,750. Compute the dividend per share on each class of stock for each of the four years. Round all answers to two decimal places. If no dividends are paid in a given year, leave it blank. Preferred stock (dividend per share) 1st Year 1.61 2nd Year 3rd Year 4th Year Common stock (dividend per share) 0