On January 1, 2014, a corporation issued 25,000 shares of 10%, S50 par, cumulative preferred stock and 50,000 shares of $30 par common stock. Cash dividends declared by the board were as follows. Determine the amount of total dividends and dividends per share for preferred stockholders and common stockholders. 2014 none 2015 $100,000 2016 $275,000 2017 $305,000 2018 $355,000 Total Per Share Total Per Share Year Preferred Preferred Common Common 2014 2015 s0 2016 5 00 2017 3135000 55 00 3