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CP11-4 Calculating Common and Preferred Cash Dividends [LO 11-2, LO 11-3, LO 11-

ID: 2534808 • Letter: C

Question

CP11-4 Calculating Common and Preferred Cash Dividends [LO 11-2, LO 11-3, LO 11-4]

Tower Corp. had the following stock outstanding and Retained Earnings at December 31, 2015:

  Common Stock (par $8; outstanding, 24,000 shares)

$

192,000

  Preferred Stock, 9% (par $10; outstanding, 5,400 shares)

54,000

  Retained Earnings

274,000

   On December 31, 2015, the board of directors is considering the distribution of a cash dividend to the common and preferred stockholders. No dividends were declared during 2013 or 2014, and none have been declared yet in 2015. Three independent cases are assumed:

Case A:

The preferred stock is noncumulative; the total amount of 2015 dividends would be $12,000.

Case B:

The preferred stock is cumulative; the total amount of 2015 dividends would be $14,580. Dividends were not in arrears prior to 2013.

Case C:

Same as Case B, except the total dividends are $60,000.

Required:

1-a.

Compute the amount of 2015 dividends, in total that would be payable to each class of stockholders if dividends were declared as described in each case.

TIP: Preferred stockholders with cumulative dividends are to be paid dividends for any prior years (in arrears) and for the current year before common stockholders are paid.

Case A

Case B

Case C

Preferred

Common

Total

1-b.

Compute per case, the 2015 dividends per share, payable to each class of stockholders. (Round your answers to 2 decimal places.)

Case A

Case B

Case C

Preferred

Common

Tower Corp. had the following stock outstanding and Retained Earnings at December 31, 2015:

Explanation / Answer

Solution 1a:

Solution 1b:

Computation of dividend to be paid to shareholders - 2015 Class of shareholders Case A Case B Case C Preferred $4,860.00 $14,580.00 $14,580.00 Common $7,140.00 $0.00 $45,420.00
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