i cant answer this problem

Question

Dividends Per Share

Seventy-Two Inc., a developer of radiology equipment, has stock outstanding as follows: 60,000 shares of cumulative preferred 3% stock, $20 par and 405,000 shares of $25 par common.

During its first four years of operations, the following amounts were distributed as dividends: first year, $33,000; second year, $75,000; third year, $100,000; fourth year, $120,000.

Answer 1

Year Preferred Dividends Common Dividends Common DPS
1	$33,000	$0	$0.00
2	$39,000	$36,000	$0.09
3	$36,000	$64,000	$0.16
4	$36,000	$84,000	$0.21