Internal Insights Inc., a developer of radiology equipment, has stock outstanding as follows: 10,000 shares of cumulative preferred 1% stock, $110 par, and 33,000 shares of $10 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $7,400; second year, $24,600; third year, $35,200; fourth year, $66,110.

Compute the dividend per share on each class of stock for each of the four years.