EX 13-2 Dividends per share OBJ. 3 Lightfoot Inc., a software development firm, has stock outstanding as follows: 40,000 shares of cumulative preferred 1% stock, $125 par. and 100,000 shares of $150 par common. During its first four years of operations, the following amounts were distributed as a dends: first year, $36,000; second year, $58,000: third year, $75,000; fourth year, $124,000. Compute the dividends per share on each class of stock for each of the four years