1. Dividends Per Share

   Sandpiper Company has 30,000 shares of cumulative preferred 1% stock, $100 par and 50,000 shares of $10 par common stock. The following amounts were distributed as dividends:

   20Y1	$75,000
   20Y2	12,000
   20Y3	90,000

   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'.

   	Preferred Stock (dividends per share)	Common Stock (dividends per share)
   20Y1
   20Y2
   20Y3