Dividends per share Lightfoot Inc., a software development firm, has stock outstanding as follows: 50,000 shares of cumulative preferred 1% stock, $105 par and 101,000 shares of $130 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $39,000; second year, $53,000; third year, $78,000; fourth year, $116,000. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Determine the dividends per share on each class of stock for each of the four years. Round your answers to the nearest cent. If no dividends are paid in a given year, enter "0