PE 13-1B Dividends per share OBJ. 3 Zero Calories Company has 16,000 shares of cumulative preferred 1% stock, $40 par, and 80,000 shares of 8150 par common stock. The following amounts were distributed Year 1 21,600 Year 3 100,800 as dividends: Year 2 4,000 Determine the dividends per share for preferred and common stock for each year