Taft Inc., a computer software development firm, has stock outstanding as follows: 25,000 shares of \($3\) (3%) cumulative preferred stock of \($100\) par, and 100,000 shares of \($50\) par common. During its first five years of operations, the following amounts were distributed as dividends: first year, none; second year,

\($20,000;\) third year, \($80,000;\) fourth year, \($220,000;\) fifth year, \($180,000.\) Calculate the dividends per share on each class of stock for each of the five years.