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please include step by step process in how to solve 44. Dividends on preferred s

ID: 2408473 • Letter: P

Question

please include step by step process in how to solve

44. Dividends on preferred stock. In each of the following independent cases, it is assumed that the corporation has $600,000 of6% preferred stock and $2.400,000 of cornmon stock outstanding, each having a par value of $10, No dividends have been declared for 2011 and 2012. As of 1231/13, it is desired to distribute $250,000 in dividends. How much will the preferred stockholders receive if their stock is curnulative and nonparticipating? (a) (b) As of 1231/13, it is desired to distribute $600,000 in dividends. How much will the preferred stockholders receive ?ftheir stock is cumulative and participating up to 1 1% in total? (c) On 1231/13, the preferred stockholders received a $180,000 dividend on their stock which is cumulative and fully participaing, How much moncy was distributed in total for dividends during 2013?

Explanation / Answer

a Dividend for 2011 600000*6%          36,000.00 Dividend for 2012 600000*6%          36,000.00 Dividend for 2013 600000*6%          36,000.00 Total preference Dividend        108,000.00 b Amount Dividend to be Distributed        600,000.00 Normal Preference Dividend(600000*6%*3)     (108,000.00) Balance Available        492,000.00 Normal Equity Dividend(108000/60000*240000)     (432,000.00) Total Additional to be distributed          60,000.00 Additional Distribution to Preference(60000*11%)            6,600.00 Total Preference Dividend(108000+6600)        114,600.00 c Total Prefered stcokholders Dividend     180,000.00 Normal Preference Dividend(600000*6%*3) (108,000.00) Additional Distribution to Preference        72,000.00 Additional Distribution to Preference per Share(72000/60000)                  1.20 Normal Common Stock Dividend(108000/60000*240000)     432,000.00 Additional Common Stock Dividend(1.20*240000)     288,000.00 Total Dividend(180000+288000+432000)     900,000.00