Dividends per share

Seventy$-$Two Inc., a developer of radiology equipment, has stock outstanding as follows: $70,000$ shares of cumulative preferred $3\%$ stock, $$20$ par and $405,000$ shares of $$25$ par common.

During its first four years of operations, the following amounts were distributed as dividends: first year, $$30,000$; second year, $$73,000$; third year, $$90,000$; fourth year, $$110,000.$

Determine the dividends 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, enter $"0".$