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Calculate the cash dividends required to be paid for each of the following prefe

ID: 2346993 • Letter: C

Question

Calculate the cash dividends required to be paid for each of the following preferred stock issues:

Required:
(a)

The semiannual dividend on 6% cumulative preferred, $50 par value, 30,000 shares authorized, issued, and outstanding.(Omit the "$" sign in your response.)

Semi-annual dividend $

(b)

The annual dividend on $3.60 cumulative preferred, 400,000 shares authorized, 180,000 shares issued, 148,200 shares outstanding. Last year's dividend has not been paid.(Omit the "$" sign in your response.)

Cumulative dividend $

(c)

The quarterly dividend on 7.5% cumulative preferred, $100 stated value, $103 liquidating value, 120,000 shares authorized, 112,000 shares issued and outstanding. No dividends are in arrears. (Omit the "$" sign in your response.)

Quarterly dividend $

Explanation / Answer

a.

Annual dividend = Dividend rate * par value * number of shares outstanding

   = 6% * $50 * 30,000 = $90,000

Semiannual dividend = annual dividend / 2 = $90/000 / 2 = $45,000

b.

Annual dividend = Dividend rate * number of shares outstanding

   = $3.60 * 148,200 = $533,520

Arrears of $533,520 are owed for last year as well, so the total dividends owed would be:

$533,520 * 2 years = $1,067,040

c.

Annual dividend = Dividend rate * stated value * number of shares outstanding

   = 7.5% * $100 * 112,000 = $840,000

Quarterly dividend = annual dividend / 4 = $840,000 /4 = $210,000

a.

Annual dividend = Dividend rate * par value * number of shares outstanding

   = 6% * $50 * 30,000 = $90,000

Semiannual dividend = annual dividend / 2 = $90/000 / 2 = $45,000

b.

Annual dividend = Dividend rate * number of shares outstanding

   = $3.60 * 148,200 = $533,520

Arrears of $533,520 are owed for last year as well, so the total dividends owed would be:

$533,520 * 2 years = $1,067,040

c.

Annual dividend = Dividend rate * stated value * number of shares outstanding

   = 7.5% * $100 * 112,000 = $840,000

Quarterly dividend = annual dividend / 4 = $840,000 /4 = $210,000

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