Sabas company has 40,000 shares of 2% preferred stock of $100 par and 90,000 shares of $50 par common stock. The following amounts were distributed as dividends:

Year 1: $50,000
Year 2: $90,000
Year 3: 130,000
Year 4: 100,000

Determine the dividends per share for preferred and common stock for each year assuming the preferred stock are Cummulative. And then complete as NoN-Cumulative