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?

Uptown Theatre, Inc. owns and operates movie theaters throughout Iowa and Missouri. Upton Theatre has declared the following annual dividends over a six-year period: 2005, $20,000, 2006, $25,000, 2007, $30,000, 2008, $90,000, 2009, $95,500, and 2010, $60,500. During the entire period ending December 31 of each year, the outstanding stock of the company was composed of 20,000 shares of cumulative, 2% preferred stock, $100 par, and 60,000 shares of common stock $2 par.