Dividends Per Share Lightfoot Inc., a software development firm, has stock outstanding as follows: 30,000 shares of cumulative preferred 4% stock, $20 par, and 38,000 shares of $100 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $9,000; second year, $15,000; third year, $79,540; fourth year, $131,160. Calculate 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". Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 65,000 shares of $25 par common stock at $85, and on February 27 , it issued for cash 130,000 shares of preferred stock, $5 par at $9. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. Ji F1 b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27