CompuLead Inc., a software development firm, has stock outstanding as follows: 40,000 shares of 1%, preferred stock of $25 par, and 50,000 shares of $75 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $6,000; second year, $26,000; third year, $4,000; fourth year, $60,000. Calculate the dividends per share on each class of stock for each of the four years.