On January 1, 2014 a corporation issued 25,000 shares of 10% $50 par, cumulative preferred stock and 50,000 shares of $30 par common stock cash divendens , declare by the board were as follows determine the amount of total dividens and dividens per share for preferred stock holders and common stockholders

2014 none

2015 100,000

2016 275,000

2017 305,000

2018 355,000