How do I calculate this Equation?

Seventy-Two Inc., a developer of radiology equipment, has stock outstanding as follows: 80,400 shares of cumulative preferred 3% stock, $15 par, and 399,900 shares of $23 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $57,000 ; second year, $77,800 ; third year, $78,500 ; fourth year, $99,800 .

Calculate the dividends per share on each class of stock for each of the four years. (Preferred Stock & Common Stock are my two needed categories)