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income statement sales $ 12, 500, 000 cost of good sold 6,550,000 gross profit 5

ID: 2800670 • Letter: I

Question

income statement                                                          

sales      $ 12, 500, 000

cost of good sold 6,550,000

gross profit          5, 950, 000

operating expenses $ 2,400,000

interest expenses 450,000

taxes   750, 000

net income   $ 2, 350, 000

number of outstanding shares 1,000,000

current market price   $ 37.90

balance sheet

cash   $ 550,000

account receivable 1,450,000

inventory           1,040,000

total current assets   $ 3,040,000

total fixed assets     10, 000, 000

total current liabilities   2,500,000

long term liabilities    6,000,000

paid in capital         2,000,000

retained earnings   2,540,000

1. calculate the dividends per share if the current dividend payout ratio is 30 %

a. $.705 per share

b. $.735 per share

c.$.854 per share

d. $.623 per share

Explanation / Answer

1. Calculate the dividends per share if the current dividend payout ratio is 30 %

Dividends per share = (Net Income/ Number of outstanding shares)*0.3

= (2,350,000/1,000,000)0.3 = $0.705

Therefore the correct answer is option a.

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