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, $18,000; Year 3, $45,000; Year 4, $90,000. Using the table below, show the amount of the dividends that each type of stock would receive each year and the dividend per share each year.

		Preferred Stock				Common Stock
		Dividends				Dividends				Total
				Per				Per		Dividends
		Amount		Share		Amount		Share		Allocated