Triple Z Inc. a developer of radiology equipment, has stock outstanding as follows: 12,000 shares of cumulative preferred 2% stock, $150 par and 50,000 shares of $10 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $27,000; second year, $60,000; third year, $80,000; fourth year, $90,000.
Calculate the dividends per share on each class of stock for each of the four years.

Yes, do that and we can check. We don't do homework for you. Which gets distributed first?