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 first year.

a.$0 and $0.10

b.$2.00 and $0

c.$0.50 and $0

d.$0.50 and $0.10