Which of the following factors affSabas Company has 40,000 shares of $100 par, 1% preferred stock and 100,000 shares of $50 par common stock issued and outstanding. The following amounts were distributed as dividends: Year 1: $50,000 Year 2: 90,000 Year 3: 130,000 Determine the dividends per share for preferred and common stock for each year. If an answer is zero, enter '0'. Round all answers to two decimal places. Preferred Stock (dividends per share) Common Stock (dividends per share) Year 1 $fill in the blank 1 $fill in the blank 2 Year 2 $fill in the blank 3 $fill in the blank 4 Year 3 $fill in the blank 5 $fill in the blank 6ects the accounting for contingent liabilities