Can someone please give me clear calculations behind the highlighted numbers, similer format to the EPS calculations. I've been trying, but still do not understand!! Please help!

Paragraph Styles 2 5 6 7 The Johnson Company has equity in the form of common and preferred stock. Johnson has 10,000 outstanding shares of $100 par value cumulative preferred stock with a stated dividend percentage of 5%. Johnson also has 100,000 shares of common stock outstanding. The net income of Johnson for the years 2013-2017 is given. For each year, find the amount of the preferred stock dividend (if any), the dividends in arrears (if any), and the earnings per common share (if any). Year Net Income Preferred Dividend in Preferred Dividend Earnings Per Common Current Year Share 30,000 $100,000-0.3 $30,000 $100,000-0.3 in Arrears (end of 2013 2014 2015 2016 2017 $10,000 $120,000 $0 $60.000 $50,000 $10,000 $90,000 $0 $60,000 year) 340000 S50,000 40.000