Dividends Per Share Windborn Company has 30,000 shares of cumulative preferred 3% stock, $150 par and 50,000 shares of $15 par common stock. The following amounts were distributed as dividends: Year 1 Year 2 Year 3 $270,000 67,500 405,000 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'. Year 1 Year 2 Year 3 Preferred stock (Dividends per share) $ Common stock (Dividends per share) Entries for Issuing Stock On January 22, Muir Corporation issued for cash 17,000 shares of no-par common stock at $45. On February 14, Muir issued at par 1,000 shares of 6%, $60 par preferred stock for cash. On August 30, Muir Corporation issued for cash 31,000 shares of preferred 6% stock, $60 par at $64. Journalize the entries to record the January 22, February 14, and August 30 transactions. For a compound transaction, if an amount box does not require an entry, leave it blank. Jan. 22 Feb. 14 Aug. 30 I 11