Dividends per share

Sandpiper Company has $25,000$ shares of cumulative preferred $1\%$ stock, $$50$ par and $50,000$ shares of $$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 $\text{'}0\text{'}.$