I just need to know what goes in the blank boxes in B

When Higdon Corporation was organized in January 2014. it immediately issued 10,000 shares of $50 par 5 percent, cumulative preferred stock and 15,000 shares of $10 par common stock. The company's earnings history is as follows: 2014, net loss of $18,000; 2015, net income of $110,000; 2016, net income of $90,000. The corporation did not pay a dividend in 2014. Required a. How much is the dividend arrearage as of January 1, 2015? (Do not round intermediate calculations.) Dividend arrearage 25.000