Anyone can explain those highlighted #? How to get them?

Required information [The following information applies to the questions displayed below.] Lone Star Company is a calendar-year corporation, and this year Lone Star reported $180,000 in current E\&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E\&P was $21,600. At the beginning of the year, Lone Star's sole shareholder was Matt. Lone Star declared \$54,000 in cash distributions on each of the following dates: March 31, June 30, September 30, and December 31. Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign. b. Suppose that Matt sold half of the shares to Chris on June 1st for $48,000. How much dividend income will Matt recognize this year? Explanation b. Matt received a total $135,000($54,000+$27,000+$27,000+$27,000) and $127,800 will be treated as dividends ($54,000+$27,000+$24,300+ $22,500 ) and the remaining $7,200 is a return of capital. Matt received the entire March 31st distribution which is treated as a dividend. Matt also received half of the remaining distributions ($162,0001/2=$81,000). The June 30 distribution of $27,000 is also treated as a dividend, whereas 90% of the September 30 distribution is a dividend (90%$27,000=$24,300) and the remaining $2,700 is a return of capital. The final distribution of $27,000 resulted in a $22,500 dividend and a $4,500 return of capital