Sold 20,000 shares of common stock for $25 a share. The stock has a $1 par value. One hundred thousand shares have been authorized for sale.

how would I do this problem and put it on the owner's equity part of a spread sheet? It just doesn't make sense

CompuLead Inc. a software firm, has stock outstanding as follows:40,000 shares of 1%, preferred stock of $25 and 50,000 shares of $75 par common. During its first four years of operation, the following amounts were distributed as dividends: first year, $6,000; second year, $26,000; third year, $4,000; fourth year, $60,000. How can I clculate the dividens pes share on each clss of stock for each of the four years?