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Water Tower Company had the following stock outstanding and retained earnings at

ID: 2360576 • Letter: W

Question

Water Tower Company had the following stock outstanding and retained earnings at December 31, 2009:

Common stock (par $9; outstanding, 27,000 shares)

$243,000

Preferred stock, 12% (par $15; outstanding, 7,000 shares)

105,000

Retained earnings

279,000

The board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2007 or 2008. Three independent cases are assumed:

Case A: The preferred stock is noncumulative; the total amount of dividends is $29,000.

Case B: The preferred stock is cumulative; the total amount of dividends is $37,800.

Case C: Same as Case B, except the amount is $60,000.

Requirement 1:

Compute the total dividends and dividend per share, that would be payable to each class of stockholders for each case.

Case A

Preferred

Common

Total dividend

$

$

Dividend per share

$

$

Case B

Preferred

Common

Total dividend

$

$

Dividend per share

$

$

Case C

Preferred

Common

Total dividend

$

$

Dividend per share

$

$

Water Tower Company had the following stock outstanding and retained earnings at December 31, 2009:

Explanation / Answer

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