The Barden Corporation has the following equity accounts on its balance sheet:

Common Stock ($1.25 par, 3,000,000 shares) $ 3,750,000

Contributed capital in excess of par 24,250,000

Retained earnings 153,600,000

Total common stockholders' equity $181,600,000

What is the maximum amount of dividends per share that may be paid by the Barden Corp if the capital impairment provisions of

state law are limited to the par value and the capital in excess of par accounts?
A) $59.28
B) $51.20
C) $60.53
D) $8.08


B

Business

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