Beckham Company has 1,000 shares of 6%, $100 par cumulative preferred stock outstanding at December 31, 2010. No dividends have been paid on this stock for 2009 or 2010. Dividends in arrears at December 31, 2010 total

What is your question? Since the shares are cumulative you have to pay dividends for 2009 if you are paying dividends for 2010.

To calculate the dividends to be paid you need to take the par value of the shares times the percentage rate times the number of shares outstanding times 2 because you are paying for 2 years of dividends owed (in arrears).