I am struggling to find the answer for the numerator.

Check m Raphael Corporation's balance sheet shows the following stockholders' equity section $ 80,000 Preferred stock-5% cumulative, $ par value, 1,000 shares authorized, issued, and outstanding Common stock-$ par value, 4,000 shares authorized, issued, and outstanding Retained earnings Total stockholders' equity 180,000 310,000 $570,000 3. If two years' preferred dividends are in arrears at the current date, what is the book value per share of common stock? Book Value Per Common Share Choose Numerator: 1 Choose Denominator: Stockholders' equity applicable to common shares 11 Number of common shares outstanding $ 180,000/ - Book Value Per Common Share = Book value per common share 4,000 - $ 45.00