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 dividend per share for preferred and common stock for the first year. Oa. $2.00 and $0 Ob. $0.50 and $0.10 Oc. $0.50 and $0 Od. $0 and $0.10