Dividends per share

Wings Inc., a software development firm, has stock outstanding as follows: 25,000 shares of cumulative 1%, preferred stock of $40 par, and 50,000 shares of $120 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $7,500; second year, $10,500; third year, $25,000; fourth year, $60,000. Calculate the dividends per share on each class of stock for each of the four years.

I have the answer but need help on how to get the numbers please explain how you get the numbers (the calculations) for example *** $10,000 = 25,000 shares x $40 x 1%

1st Year

2nd Year

3rd Year

4th Year

a. Total dividend declared	$7,500	$10,500	$25,000	$60,000
Preffered dividend (current)	$7,500	$8,000	$10,000***	$10,000
Preffered dividend in arrears	--------	2,500	2,000	------
b. Total preferred dividends	$7,500	$10,500	$12,000	$10,000
Preferred shares outstanding