EX $13-1$ Dividends per share OBJ. $3$ Preferred stock, $1$st year: $$0\mathrm{.}90$ Imaging Inc., a developer of radiology equipment, has stock outstanding as follows: $40,000$ shares of cumulative preferred $2\%$ stock, $$75$ par, and $100,000$ shares of $$50$ par common. During its first four years of operations, the following amounts were distributed as divi$-$ dends: first year, $$36,000$; second year, $$90,000$; third year, $$115,000$; fourth year, $$140,000.$ Compute the dividends per share on each class of stock for each of the four years. Please show working notes.