The shareholders' Equity of Venus Corp included the items below. The board of directors of Venus declared cash dividends of $3 million, $7 million and $40 million for 2011, 2012 and 2013
Common Stock, $1 Par, 50,000,000 shares outstanding
Preferred Stock, 6% $100 par, 1,000,000 shares outstanding
Determine the amount of dividends per share for common and prefrred stock for all 3 years. The preferred shares are cumulative preferred.