Andrews Company has $80,000 available to pay dividends. It has 2,000 shares of 10% $100 par, preferred stock,a nd 30,000 shares of $10 par common stock outstanding. The preferred stock is selling for $125 per share, and the common stock is selling for $20 per share.

c. Preferred stock is fully participating and cumulative. Preferred dividends are 1 year in arrears at the beginning of the year.

	Preferred	Common
dividends in arrears	20,000
current preferred dividends	20,000
common proportional share		30,000
Remainder	????	????
Total	????	????

How do I determine the remainder?