Howdo I calculate Payable common stock dividends? Step 4

I got 2400 for preferred dividends payable, but can not figure out common ones

Trial Balance

Debit Credit Cash $23,000 Accounts Receivable $51,000 Allowance for Doubtful Accounts $450 Inventory $22,700 Land $65,000 Buildings $95,000 Accumulated Depreciation - Buildings $30,000 Equipment $40,000 Accumulated Depreciation - Equipment $14,400 Accounts Payable $19,300 Interest Payable $- 0 Dividends Payable $- 0 Unearned Rent Revenue $8,000 Bonds Payable (10%) $50,000 Common Stock ($10 par) $30,000 Paid-In Capital in Excess of Par - Common Stock $6,000 Preferred Stock ($20 par) $- 0 Paid-In Capital in Excess of Par - Preferred Stock $- 0 Retained Earnings $75,050 Treasury Stock $- 0 Sales Revenue $570,000 Rent Revenue $- 0 Bad Debts Expense $- 0 Interest Expense $2,500 Cost of Goods Sold $400,000 Depreciation Expense $- 0 Other Operating Expenses $39,000 Salaries and Wages Expense $65,000 Total $803,200 $803,200

1. On January 1, 2014, Bookland issued 2,000 shares of $20 par, 6% preferred stock for $44,000.

2. On January 1, 2014, Bookland also issued 3,000 shares of common stock for $75,000.

3. Bookland reacquired 500 shares of its common stock on July 1, 2014 for $49 per share.

4. On December 31, 2014, Bookland declared the annual preferred stock dividend and a $1.50

per share dividend on the outstanding common stock, all payable on January 15, 2015.