Using the following accounts and balances, prepare the $$Stockholders$$ Equity$$ section of the balance sheet. $20,000$ shares of common stock authorized, and $4,000$ shares have been reacquired.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, $$30,000$; second year, $$74,000$; third year, $$90,000$; fourth year,

$$110,000.$

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 $"0\mathrm{.}00".$

Common Stock, $$60$ par $$960,000$

Paid$-$In Capital from Sale of Treasury Stock $19,000$

Paid$-$In Capital in Excess of Par$$Common Stock $272,000$

Retained Earnings $499,000$

Treasury Stock $12,000$

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Balance Sheet

Stockholders' Equity

Paid$-$in capital: blank blank

$$-$ Select $-$

$-$ Select $-$

Paid$-$in capital, common stock $fill in the blank $5$

$-$ Select $-$

Total paid$-$in capital $fill in the blank $8$

$-$ Select $-$

Total $fill in the blank $11$

$-$ Select $-$

Total stockholders' equity $fill in the blank $14$