Year 2: Calculator Sabes Company has 20,000 shares of $100 par, 2% cumulative preferred stock and 100,000 shares of $50 par common stock. The following amounts were distributed as dividends: Year 1: $10,000 45,000 Year 3: 90,000 Determine the dividendo per share for preferred and common stock for the third year 54.50 and 50 $2.00 and 0.25 54.50 and 0.90 53.25 and 50.25