Seventy$-$Two Inc., a developer of radiology equipment, has stock

outstanding as follows: $60,000$ shares of cumulative preferred $2\%$

stock, $$60$ par and $300,000$ shares of $$20$ par common. During its

first four years of operations, the following amounts were

distributed as dividends: first year, $$51,000$; second year,

$$105,000$; third year, $$81,000$; fourth year, $$120,000.$Determine the dividends per share on each class of stock for

each of the four years. Round your answers to two decimal places.

If no dividends are paid in a given year, enter $"0".$