Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

. John Dear Co. is a heavy equipment and lawn care products manufacturer located

ID: 2347966 • Letter: #

Question

. John Dear Co. is a heavy equipment and lawn care products manufacturer located in Illinois. John Dear is publicly owned, and has declared the following dividends over a six year period:

20X1, $ 760,000; 20X2, $ 1,250,000; 20X3, $ 0; 20X4, $ 3,020,000; 20X5, $ 120,000; and 20X6, $ 1,000,000. During the entire period, the outstanding stock of the company was composed of 600,000 shares of cumulative, nonparticipating 2%, $20 Par Preferred stock and 2,000,000 shares of common stock, $ 5 par.

Calculate the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears on Jan. 1, 20X1.

Round to the nearest cent.

Preferred Dividends Common Dividends

Year Total Dividends Total Per Share Arrears Total Per Share


20X1

20X2

20X3

20X4

20X5

20X6

Explanation / Answer

2001 - Total Dividend of Preferred stock = (2 x 20/100)(600,000) = 240,000 _____ Total Dividend of Common stock = 760,000 - 240,000 = 520,000________ Dividend per share of Preferred stock = 0.4 $ ___________ Dividend per share of Common stock = 0.26 $ _________ 2002 - Total Dividend of Preferred stock = (2 x 20/100)(600,000) = 240,000 _____ Total Dividend of Common stock = 1,250,000 - 240,000 = 1,010,000________ Dividend per share of Preferred stock = 0.4 $_________ Dividend per share of Common stock = 0.505 $ _______________ 2003 - Total Dividend of Preferred stock = 0 _____ Total Dividend of Common stock = 0________ Dividend per share of Preferred stock = 0 __________ Dividend per share of Common stock = 0 ______________ 2004 - Total Dividend of Preferred stock = (4 x 20/100)(600,000) = 480,000 _____ Total Dividend of Common stock = 3,020,000 - 480,000 = 2,540,000________ Dividend per share of Preferred stock = 0.8 $ __________ Dividend per share of Common stock = 1.27 $ ________________ 2005 - Total Dividend of Preferred stock = 120,000 _____ Total Dividend of Common stock = 0________ Dividend per share of Preferred stock = 0.2 $ ___________ Dividend per share of Common stock = 0 $ _________________ 2006 - Total Dividend of Preferred stock = (3 x 20/100)(600,000) = 360,000 _____ Total Dividend of Common stock = 1,000,000 - 360,000 = 640,000________ Dividend per share of Preferred stock = 0.4 $ ___________ Dividend per share of Common stock = 0.32 $ _____________________