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Dividends Per Share Windborn Company has 30,000 shares of cumulative preferred 2% stock, $50 par and 50,000 shares of $30 par common stock. The following amounts were distributed as dividends: Year 1 $90,000 Year 2 24,000 Year 3 90,000 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 '0'. Preferred Stock Common Stock (dividend per share) (dividend per share) Year 1 $ $ Year 2 $ $ Year 3 $ $ Reporting Stockholders' Equity Using the following accounts and balances, prepare the Stockholders' Equity section of the balance sheet. There are 20,000 shares of common stock authorized, and 1,000 shares have been reacquired. Common Stock, $80 par $1,120,000 Paid-In Capital in Excess of Par 364,000 Paid-In Capital from Sale of Treasury Stock 67,000 Retained Earnings 549,000 Treasury Stock 95,000 Hide Stockholders' Equity Paid-In Capital: $ $ Total Paid-in Capital $ Total Total Stockholders' Equity $ $