Rutherford Corporation has 20,000 shares of its $100 par value, 7 percent cumulative preferred stock outstanding and 100,000 shares of its $1 par value common stock outstanding. In Rutherford's first four years of operation, its board of directors paid the following cash dividends: 2011, none; 2012, $240,000; 2013, $280,000; 2014, $280,000.

Determine the dividends per share and total cash dividends paid to the preferred and common stockholders during each of the four years. If an amount is zero, enter "0". If required, round your answers to the nearest cent.

	Preferred Stock Dividends Per Share	Common Stock Dividends Per Share	Total Dividends Allocated
2011	$	$	$
2012	$	$	$
2013	$	$	$
2014	$	$	$

Also,

Prepare a statement of stockholders' equity for the year ended December 31, 2015, assuming these transactions occurred in sequence in 2015:

Issued 5,000 shares of $100 par value, 9 percent cumulative preferred stock at par after obtaining authorization from the state.

Issued 20,000 shares of common stock in connection with the conversion of bonds having a carrying value of $300,000.

Declared and issued a 2 percent common stock dividend. The market value on the date of declaration was $14 per share.

Purchased 5,000 shares of common stock for the treasury at a cost of $16 per share.

Earned net income of $230,000.

Declared and paid the full-year's dividend on preferred stock and a dividend of $0.40 per share on common stock outstanding at the end of the year.

If an amount is zero, enter "0".

(I just cant seem to get the amount for retained earnings-common stock)