Macy Company has 10,000 shares of 2% cumulative preferred stock of $50 par and 25,000 shares of $75 par common stock. The following amounts were distributed as dividends: 
Determine the dividends per share for preferred and common stock for each year.
Definitions:
Legal Control
The mechanisms, policies, and procedures put in place within an organization to comply with laws, regulations, and standards, ensuring lawful operation.
Ad Hoc Alliance
A temporary coalition formed for a specific task or objective, not intended as a permanent partnership.
Merger
The combination of two or more companies into a single entity, typically to gain competitive advantage or expand market reach.
Backbone Organization
The lead entity in a collaborative initiative that provides infrastructure, coordination, and support to achieve shared goals.
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