Show me the steps to solve Dividends per share

Seventy$-$Two Inc., a developer of radiology equipment, has stock outstanding as follows: $80,000$ 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, $$30,000$; second year, $$72,000$; third year, $$80,000$; fourth year, $$120,000.$

Determine the dividends per share on each class of stock for each of the four years. Round all answers to two decimal places.