Sebas 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 didtributed 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 each year

	yr. 1	yr.2	yr. 3
Amount distributed
preferred dividend(20,000 shares)
common dividend (100,000) shares)
Dividends per share:
preferred stock
common stock