Internal Insights Inc., a developer of radiology equipment, has stock outstanding as follows: 19,000 shares of cumulative preferred 3% stock, $140 par, and 63,000 shares of $5 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $53,390; second year, $116,210; third year, $152,040; fourth year, $191,940