Moser Company began business on March 1, 2013. At that time, it issued 20,000 shares of $60 par value, 7% cumulative preferred stock and 100,000 shares of $5 par value common stock. Through the end of 2015, there has been no change in the number of preferred and common shares outstanding.

Required:

a. Assume that Moser declared and paid cash dividends of $0 in 2013, $183,000 in 2014, and $200,000 in 2015. Compute the total cash dividends and the dividends per share paid to each class of stock in 2013, 2014, and 2015.

Round the per share amount to two decimal places.

2013	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0

2014	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0

2015	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0

b. Assume that Moser declared and paid cash dividends of $0 in 2013, $84,000 in 2014, and $150,000 in 2015. Compute the total cash dividends and the dividends per share paid to each class of stock in 2013, 2014, and 2015.

Round the per share amount to two decimal places.

2013	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0

2014	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0

2015	Total	Per Share
Preferred	$ Answer 0	$ Answer 0
Common	$ Answer 0	$ Answer 0