write the answer in 2-3 steps with clear hand writing or typed answer

Manalo Inc., developing mobile commerce applications, has the following outstanding shares: 25,000 shares of 1% cumulative preference shares, P40 par and 50,000 shares of P120 par ordinary shares. During its first four years of operations, the following amounts were distributed as dividends: first year, P17,500; second year, P10,500; third year, P25,000; fourth year, P60,000. Calculate the dividends per share on each class of shares for the first year