Internal Insights Inc., a developer of radiology equipment, has stock outstanding as follows: 10,000 shares of cumulative preferred 2% stock, $160 par, and 33,000 shares of $25 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $21,400; second year, $52,600; third year, $63,940; fourth year, $85,130