dividends per share help year 3 is wrong 407952

Dividends Per Share Scan Tech Inc., a developer of radiology equipment, has stock outstanding as follows: 24,000 shares of 2% preferred stock of $75 par, and 100,000 shares of $8 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $19,200; second year, $30,000; third year, $75,000; fourth year, $120,000. Calculate the dividends per share on each class of stock for each of the four years. Round all answers to nearest cent. If no dividends are paid in a given year, enter “0”. 24,000×2%x$75=36,000 Yr 1 Preferred 19200 Dividends Received 19200/24000=.80PS 36,000 19200=$16800 Dividends in arrear Common 0 Yr2 Preferred 30000 Dividends Received 30000/24000=.125 = 1.25PS 16800 (36000 30000)=10800 Common 0 Yr3 Preferred 36000 + 10800 =46800 46800/24000=1.95PS Common 75000 46800=28200 28200/100000=2.82PS Yr4 Preferred 36000 Dividends Received 36000/24000=$1.50PS Common 120000 36000=84000 Dividends Received 84000/100000=.84PS