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stock holder's equity and calculations for dividends

Q3: Welfare Inc, was organized in January 2011. The corporation issued at $14 per share one half of its 200,000 authorized shares of $3.5 par value common stock. On January 2, 2012, the company sold at par the entire 10,000 authorized shares of $60 par value, 9.5% cumulative preferred stock. On January 2, 2013, the company again needed money and issued 5,000 shares of an authorized 20,000 shares of $11, no par, and cumulative preferred stock for a total of $518,000. The company suffered losses and paid no dividends in 2011 & 2012 reporting a deficit of $280,000 at the end of 2012. During 2013 & 2014 combined the company eamed a total of $750,000. Dividends of $2.5 per share were paid on common stock in 2013 and $3 per share in 2014