Solve for Internal insights Inc. developer of radiology equipment has stock outstanding as follows $22,000$ shares of cumulative preferred $4\%$ stock $$110$ par and $73,000$ shares of $$25$ per common. During its first four years of operation, the following amounts were distributed as dividends first year $$64,900$ second year$$138,700$third year $$174,940$ fourth year $$206,300$

Compute the dividend per share on each class of stock for each of the four years round all numbers to two decimal places if no dividends are paid in a given year leave it blank.