Fiji Inc., a developer of radiology equipment, has stock outstanding as follows: 25,000 shares of 1% cumulative preferred stock of $100 par, and 250,000 shares of $50 par common. During its first five years of operations, the following amounts were distributed as dividends: first year, none; second year, $40,000; third year, $80,000; fourth year, $120,000; fifth year, $140,000. Calculate the dividends per share on each class of stock for each of the five years.