Dividends Per Share Windbor Company has 30,000 shares of cumulative preferred 2% stock. $150 par and 50,000 shares of $25 par common stock. The following amounts were distributed as dividends: 2011 $180,000 2012 45,000 2013 270,000 Determine the dividend per share for preferred and common stock for each year. Round all answers to two decimal places. If an answer is zero, enter 'o'. Preferred Stock Common Stock (dividends per (dividende per share) 2011 2012 2013 Entries for Issuing Stock On January 22, Limerick Corporation issued for cash 26,000 shares of no-par common stock at $45. On February 14, Limerick issued at par value 8,000 shares of preferred 5% stock, $80 par for cash. On August 30, Limerick issued for cash 23,000 shares of preferred 5% stock, $80 par at $86. Journalize the entries to record the January 22, February 14, and August 30 transactions. If an amount box does not require an entry, leave it blank. Jan 22 Feb. 14 8 8 Aug 30 Cash Common Stock Pald-In Capital in Excess of Par Common Stock Pald-in Capital in Excess of Par-Preferred Stock Retained Carnings