Dividends Per Share Seventy-Two Inc., a developer of radiology equipment, has stock outstanding as follows: 80,900 shares of cumulative preferred 4% stock, $15 par, and 398,900 shares of $23 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $55,800 ; second year, $76,400 ; third year, $79,700 ; fourth year, $101,300. Calculate 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". 1st Year 2nd Year 3rd Year 4th Year Preferred stock (dividends per share) $ Common stock (dividends per share) $ Dividends Per Share Oceanic Company has 15,000 shares of cumulative preferred 2% stock, $50 par and 50,000 shares of $5 par common stock. The following amounts were distributed as dividends: Year 1 $30,000 Year 2 12,000 Year 3 45,000 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 'O'. Common Stock Preferred Stock (dividends per share) (dividends per share) Year 1 $ Year 2 $ $ Year 3 $ Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 50,000 shares of $8 par common stock at $27, and on February 27, it issued for cash 150,000 shares of preferred stock $8 par at $10. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. Jan. 22 Feb. 27 b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27? $