Having trouble calculating Preferres dividends?

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Hello I am having a bit of trouble on one of my hw questions and would be greatly appreciative if someone could help me out.

Currently I am trying to calculate the earnings per share of common stock, but I am having trouble calculating the preferred dividends.

I am given two companies and a balance sheet.

Build it Right Structurally Sound
Preferred Stock,5%,$100par 20,000
Common stock,$1.00 par, 6000 shares 6000
Common stock,$2.50 par, 3000 shares 7,500

The formula for earnings per share of common stock is Net income - preferred dividends/(average number of shares of common stock outstanding)

Calculating the preferred dividends for both companies and the average number of shares of common stock outstanding has me stumped.

Any help would greatly be appreciated!
Thank you!
 

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