s dividends at the end of each year. The dividends Performance Inc. pay that were paid for 2012, 2013 and respectively. Calculate the amount of each of these years to the common and preferred stockholders under both of the following capital structures. Also calculate dividends per share: 2014 were $180, 000, $130, 000 and $600, 000, dividends Performance Inc. paid in 50, 000 shares of $100 par, 5 percent cumulative preferred stock and 150,000 shares of $20 par common stock. 2012 2013 2014 Dividends Paid Preferred Shareholders Dividends in Arrears Common Shareholders Dividends per share PS cS 60,000 shares of $50 par, 10 percent noncumulative preferred stock and 200, 000 shares of $25 par common stock. 2012 2013 2014 Dividends Paid Preferred Shareholders Dividends in Arrears Common Shareholders PS Dividends per share