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 second year.

a.$2.00 and $0.45

b.$2.25 and $0.45

c.$0 and $0.45

d.$2.25 and $0