Can someone explain the calculations behind this table for preferred dividend in current year, preferred dividend in arrears, and earnings per common share?

The Johnson Company has equity in the form of common and preferred stock. Johnson has 10,000 outstanding shares of $100 par value cumulative preferred stock with a stated dividend percentage of 5%. Johnson also has 100,000 shares of common stock outstanding. The net income ofJohnson for the years 2013-2017 is given. For each year, find the amount of the preferred stock dividend (if any), the dividends in arrears (if any), and the earnings per common share (if any) Year Net Income Preferred Dividend in Current Year Preferred Dividend in Arrears (end of year Earnings Per ommon Sha Ts (end of 2013 2014 2015 2016 2017 $80,000 $10,000 $120,000 $0 $60,000 $50,000 $10,000 $90,000 S0 S60,000 0.3 $40,000 0.3 $50,000 S40,000