Michelangelo Inc., a software development firm, has stock outstanding as follows: 30,000 shares of cumulative 3%, preferred stock of $20 par, and 38,000 shares of $75 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $6,900; second year, $9,600; third year, $68,660; fourth year, $124,020.
Calculate the dividends per share on each class of stock for each of the four years. Round all answers to nearest whole cent. If no dividends are paid in a given year, enter 0.