Swilley Furniture Company has 50,000 shares of cumulative preferred 2% stock, $75 par, and 100,000 shares of $10 par common stock. The following amounts were distributed as dividends:

Year 1 .............. $ 45,000
Year 2 .............. 123,000
Year 3 .............. 130,000

Determine the dividends per share for preferred and common stock for each year.