Sandpiper Company has 15,000 shares of cumulative preferred 3% stock, $100 par and 50,000 shares of $5 par common stock. The following amounts were distributed as dividends: 20Y120Y220Y3$90,00036,000135,000 Determine the dividends per share for preferred and common stock for each year. Round all answers to two decimal places. If an answer is zero, enter ' 0