Master Craftmen Company has 10,000 shares of 2% cumulative preferred stock of $50 par and 25,000 shares of $75 par common stock. The following amounts were distributed as dividends: Year 1 $30,000 Year 2 $6,000 Year 3 $80,000 Determine the dividends per share for preferred and common stock for each year. If an answer is zero, enter '0'. Round all answers to nearest whole cent