lightfoot inc., a software development firm has stock outstanding as follows: $25000$ shares of cumulative preferred $4\%$ stock, $$25$ par, and $31000$ shares of $$100$ par common. during its first four years of operations, the following amounts were distributed as dividends: first year, $$9500$; second year, $$15750$; third year, $$73310$; fourth year, $$104980.$

determine the dividends per share on preferred and common stock for each of the four years. round all answers to two decimal places. if no dividends are paid in a given year, enter $"0."$