York?s outstanding stock consists of 52,000 shares of cumulative 5.50% preferred stock with a $10 par value and also

130,000 shares of common stock with a $1 par value. During its first four years of operation, the corporation declared and paid the following total cash dividends.

2013	$	23,000
2014		23,725
2015		61,100
2016		93,600

Determine the amount of dividends paid each year to each of the two classes of stockholders assuming that the preferred stock is cumulative. Also determine the total dividends paid to each class for the four years combined. (Round your "Dividend per Preferred Share" answers to 2 decimal places.)

	Par Value per Preferred Share	Dividend Rate	Dividend per Preferred Share	Number of Preferred Shares	Preferred Dividend
Annual Preferred Dividend:
	Total Cash Dividend Paid	Paid to Preferred	Paid to Common	Dividends in Arrears at year-end
2013	$23,000
2014	23,725
2015	61,100
2016	93,600
To common shareholders	$201,425