If a company has stock outstanding as follows: 25,000 shares of 1% nonparticipating, cumulative preferred stock of $100 par, and 250,000 shares of $50 par common; how do I calculate the dividends per share on each class of stock for each of the five years for dividends distributed of: first year, none; second year, $40,000; third year, $80,000; fourth year, $120,000; and fifth year, $140,000?