Lightfoot Inc., a software development firm, has stock outstanding as follows: 25,000 shares of cumulative preferred 4% stock, $20 par, and 31,000 shares of $100 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $7,500; second year, $12,500; third year, $67,900; fourth year, $114,860 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