this question has to be answered as in a table shown below: ( disregard the numbers from that table, they are from same question but with different data)

At the start of 2008, IBM has 20,000 outstanding shares of preferred stock, each with a $22 par value and a cumulative 6% annual dividend. The company also has 32,000 shares of common stock outstanding with par value of $28 per share. The company pays total cash dividends as follows: 2008 $0 2009 $23,000 2010 $19,000 2011 $88,000 2012 $163,000 Calculate the dividends paid to each category of stockholders, in total and per share. Total Dividends Preferred Dividends Yes Common Dividends Preferred divCommon per per shr s hr 1 440000 Year 27 2010 2011 2012 2013 2014 6% Face value Div rate Annual div 23,000 19,000 88,000 163,000 26400 23,000 111,000 48,000 48,000 - 8,000 40,000 15,000 . 0.27 1.33 1.15 5.55 2.40 2.40 0.50 79200 23,000 56200