Tony Corporation began operations on January 1, 2018. The following transactions relating to stockholders' equity occurred in the first two years of the company's operations. 2018 Jan. 1 Authorized the issuance of 2 million shares of $5 par value common stock and 100,000 shares of $100 par value, 10% cumulative, preferred stock. Jan. 2 Issued 200,000 shares of common stock for S12 cash per share. Jan. 3 Issued 100,000 shares of common stock in exchange for a building valued at $820,000 and merchandise inventory valued at $380,000. Jan. 4 Paid $10,000 cash to the company's founders for organization activities. Jan. 5 Issued 12,000 shares of preferred stock for $110 cash per share. 2019 June 4 Issued 100,000 shares of common stock for $15 cash per share. Required: 1. Prepare a table showing dividend allocations and dividends per share for 2018 and 2019 assuming Tony declares the following cash dividends: 2018, S50,000, and 2019, $300,000