Thr right answer for first one 2,000 and for the second one is $585,000, but i don't know how to get it! can u exmpain plz??

5. Rachel's Designs has 2,000 shares of 7%, $50 par value cumulative preferred stock issued at the beginning of 2013. All remaining shares are common stock. Due to cash flow difficulties, the company was not able to pay dividends in 2013 or 2014. The company plans to pay total dividends of $23,000 in 2015. How much of the $23,000 dividends will be paid to common stockholders