EX $12-1$ Dividends Per Share

obj. $2$ Seventy$-$Two Inc., a developer of radiology equipment, has stock outstanding as follows: $60,000$ shares of cumulative preferred $2\%$ stock, $$60$ par and $300,000$ shares of $$20$ par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $$51,000$; second year, $$105,000$; third year, $$81,000$; fourth year, $$120,000.$ Determine the dividends per share on each class of stock for each of the four years.