how do you get 2.1 and 1.5

and how do you get 0.06 and 0.55

Dividends Per Share Imaging Inc., a developer of radiology equipment, has stock outstanding as follows: 40,000 shares of cumulative preferred 2% stock, $75 par and 100,000 shares of $50 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $36,000; second year, $90,000; third year, $115,000; fourth year, $140,000. Compute 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". Preferred stock (dividend per share) Common stock (dividend per share) Feedback 1st Year 0.9 O 2nd Year 2.1 0.06 3rd Year 1.5 0.55 4th Year 1.5 V 0.8 Check My Work Is the preferred stock cumulative or non-cumulative stock? Determine what amount of current dividends that preferred stock should receive per year is the question asking for a per share amount or total amount per class of stock