Dividends Per Share

Seventy-Two Inc., a developer of radiology equipment, has stock outstanding as follows: 80,000 shares of cumulative preferred 3% stock, $20 par and 410,000 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, $76,000; third year, $80,000; 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 "0.00".

	1st Year	2nd Year	3rd Year	4th Year
Preferred stock (dividends per share)	$0.38	$	$	$
Common stock (dividends per share)	0.00