Sabas Company has 20,000 shares of $100 par, 2% cumulative preferred stock and 100,000 shares of $50 par common stock. The following amounts were distributed as dividends: Year 1: $10,000 Year 2: 45,000 Year 3: 90,000 Determine the dividends per share for preferred and common stock for the third year. a. $2.00 and $0.25 b. $3.25 and $0.25 c. $4.50 and $0.25 d. $4.50 and $0.90