Lightfoot Inc., a software development firm, has stock outstanding as follows: $40,000$ shares of cumulative preferred $1\%$ stock, $$125$ par and $99,000$ shares of $$150$ par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $$28,000$; second year, $$59,000$; third year, $$73,000$; fourth year, $$124,000.$ This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Qpen spreadsheet

Determine the dividends per share on each class of stock for each of the four years. Round your answers to the nearest cent. If no dividends are paid in a given year, enter $"0".$