PFS Corp. makes and sells a product in Wisconsin, Minnesota, and the Dakotas. A publicly owned corporation, the company’s outstanding stock consisted of 25,000 share of 10%, 20 par cummulative preferred stock and 100,000 shares of common stock from 20X1 20X6. PFS has declared the following annual dividends over the 6 year period: 20X1 none……20X2 $100,00…..20X3 $150,000 …..20X4 $120,000…..20X5 $25,000…….20X6 $95,000.

Calculate the total divendends and the per share dividends for each class of stock over the 6 years and make sure to include a column for dividends in arrears.

Preferred Dividends Common Dividends

Year Total Dividends Total Per Share Arrears Total Per Share

20X1

20X2

20X3

20X4

20X5

20X6