I don’t know where you are quoting these numbers from 🙂
However, dividend cover is calculated as the earnings per share (the earning are the profits available for ordinary shareholders i.e. profit less preference dividends) divided by the dividend per share to ordinary shareholders.
Because I cannot see whatever question you are referring to, I don’t know what the 20,000 is (it should be the dividend to ordinary shareholders).
As regards transferring 2800 to earnings – that doesn’t make sense if you are referring to the 2800 paid as preference dividend!