Hi, I'm really confused on dividends in arrears. I don't know how to fill out the rest of this table, explanations would be great. Thanks in advance.

Exercise 18-18 Effect of cumulative, nonparticipating preferred stock on dividends-3 years [LO18-7] The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $16 million, $23 million, and $140 million in its first three years of operation-2018, 2019, and 2020, respectively. ($ in millions ) Common stock $150 Paid-in capital-excess of par, common 820 Preferred stock, 8% 300 Paid-in capital-excess of par, preferred 540 Required: Determine the amount of dividends to be paid to preferred and common shareholders in each of the three years, assuming that the preferred stock is cumulative and nonparticipating. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Par Value Annual Preferred Dividend Stock Rate Preferred Dividend Annual Preferred Dividend: $ 300 8.0% $ 24 Total Cash Paid to Paid to Dividends in Dividend Paid Preferred Common Arrears at year-end 2018 16 16 0 16 2019 23 23 2020 140 Total 179 $ 39 $ 0