why cumulative at the first question has to multiply with 2 to get 120

DR2 Rithaned taming i 100 CR: Dividerd Payable Commen 900 CR. Dividand Poyable Prefored 200 No Entry DR Dividend Payable common 900 DR= Dividand pajable Preferred: 200 CR Pash 1000 Beginury Retained Farming 15,000 + Net ineome 120,000 Dividende >1000 Equity DR2 Rithaned taming i 100 CR: Dividerd Payable Commen 900 CR. Dividand Poyable Prefored 200 No Entry DR Dividend Payable common 900 DR= Dividand pajable Preferred: 200 CR Pash 1000 Beginury Retained Farming 15,000 + Net ineome 120,000 Dividende >1000 Equity