Seventy-Two Inc., a developer of radiology equipment, has stock outstanding as follows: 70,000 shares of cumulative preferred 3% stock, $20 par and 400,000 shares of $25 par common.

During its first four years of operations, the following amounts were distributed as dividends: first year, $31,000; second year, $74,000; third year, $90,000; fourth year, $100,000.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Open spreadsheet

Determine the dividends per share on each class of stock for each of the four years. Round all answers to two decimal places. If no dividends are paid in a given year, enter "0".

Line Item Description	1st Year	2nd Year	3rd Year	4th Year
Preferred stock (dividends per share)	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5
Common stock (dividends per share)