A company had stock outstanding as follows during each of its first three years of operations: 2,500 shares of 10%, $100 par, cumulative preferred stock and 50,000 shares of $10 par common stock. The amounts distributed as dividends are presented below. Determine the total and per-share dividends for each class of stock for each year by completing the schedule. 
Definitions:
Treasury Stock
Shares that were issued and subsequently reacquired by the issuing company, reducing the amount of outstanding stock on the open market.
Paid-in Capital
The amount of money that shareholders have invested in a company in exchange for ownership, excluding earnings or retained profits.
Retained Earnings Appropriation
Portions of retained earnings that are set aside for specific purposes, such as future expansion or debt repayment, indicating they are not available for dividend distribution.
Board of Directors
A group of individuals elected by shareholders to oversee the management and make major decisions for a corporation.
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