Dividends Per Share Internal Insights Inc., a developer of radiology equipment, has stock outstanding as follows: 18,000 shares of cumulative preferred 3% stock, $110 par, and 60,000 shares of $25 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $39,780; second year, $89,020; third year, $122,160; fourth year, $168,000. 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.