The equity section of a balance sheet at December 31, 2021 is provided below:
5% Preferred Stock, $10 par, 2,000 shares issued and outstanding$ 20,000
Common Stock, $1 par, 10,000 shares issued and outstanding10,000
Paid-in Capital in Excess of Par--Common Stock    12,500
 Total Capital Stock42,500
Retained Earnings   74,500
 Total Stockholders' Equity$117,000
No dividends were paid during 2019 and 2020, but the company plans to issue a cash dividend of $2,000 on December 31, 2021. Determine the total dividend for each class of stock under each of the following assumptions:
A)The preferred stock is noncumulative and nonparticipating.  B)The preferred stock is cumulative and nonparticipating.

What will be an ideal response?


A)Preferred:(5% × $10 par) × 2,000 shares = $1,000 annual stated dividend. Remainder to common = $2,000 ? $1,000 = $1,000.  B)Preferred:$1,000 annual stated dividend × 3 years = $3,000. Therefore, the entire $2,000 goes to the preferred shareholders.

Business

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