Dividends Per Share Windborn Company has 25,000 shares of cumulative preferred 2% stock, $100 par and 50,000 shares of $25 par common stock. The following amounts were distributed as dividends: 20Y1 $100,000 20Y2 40,000 20Y3 150,000 Determine the dividends per share for preferred and common stock for each year. Round all answers to two decimal places.