pls explain each step in detail. I dont get it

Problem 5 Frank Company paid cash dividends at the end of each of its first three years of operation as follows: 2017 2018 2019 $ 105,000 $ 82,000 $ 960,000 The company's balance sheet showed the following accounts throughout the three-year period: 400,000 shares of $3 par common stock Paid-in capital in excess of par, common 80,000 shares of 8% preferred, $25 par stock Paid-in capital in excess of par, preferred $1,200,000 $1,700,000 $2,000,000 $3,600,000 a. Determine the amount of total dividends paid on common and preferred stock for each year, assuming that the preferred stock is cumulative and non-participating. Show your work! Preferred Common 2017 Arrears 105.000 55000 2018 82,000 48000): 133000 2019 293.000 661,000 133000 + 160000 b. Determine the amount of total dividends paid on common and preferred stock for each year, assuming that the preferred stock is cumulative and participating. Show your work! Preferred Arrears Common 2017 55000 2018 82.00 418000) - 133000 2019 /barpo versu ner pay 960000, subtracts arrears & anal P.S. 9600000 - 33000 - 160000 416815 2018 105.000 we 667000 to split out *133000 P.S.:.625x667000-416875 +168000 C.S.: .375 667000 250125 709815 PS total P.S. - 511000X,625 = 356875 960000 - 133000 C.S.2591000x, 375=214125 - 160000 356875 214125 - 96000 12000007.08 + 9600D +133000 $571.000 310125 C.S. 649875 F.S. total 160000 total