Dividends per share

Lightfoot Inc., a software development firm, has stock outstanding as follows: $20,000$ shares of cumulative preferred $3\%$ stock, $$20$ par, and $25,000$ shares of $$75$ par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $$4,600$; second year, $$7,600$; third year, $$41,800$; fourth year, $$73,250.$

Determine the dividends per share on each class of stock for each of the four years. Round all answers to two decimal places. If no dividends are paid in a given year, enter $"0".$

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