Lightfoot Inc., a software development firm, has stock outstanding as follows: 10,000 shares of cumulative preferred 3% stock, $20 par, and 13,000 shares of $75 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $2,300; second year, $3,800; third year, $21,910; fourth year, $40,060. Determine the dividends per share on each class of 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