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1. Da Show Inc. owns and operates movie theaters throughout <?xml:namespace pref

ID: 2375410 • Letter: 1

Question

1.            Da Show Inc. owns and operates movie theaters throughout <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" />Texas and California. Da Show has declared the following annual dividends over a six-year period: 2002, $18,000; 2003, $54,000; 2004, $70,000; 2005, $75,000; 2006, $80,000; and 2007, $90,000. During the entire period, the outstanding stock of the company was composed of 20,000 shares of cumulative, nonparticipating, 2% preferred stock, $100 par, and 25,000 shares of common stock, $10 par.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

A.   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 January 1, 2002. Summarize the data in tabular form, using the following column headings:

Total               Preferred Dividends                        Common Dividends

                        Year          Dividends            Total      Per Share             Total        Per Share

2002                    $18,000

2003                      54,000

2004                    70,000

2005                    75,000

2006                    80,000

2007                    90,000

B.   Calculate the average annual dividend per share for each class of stock for the six-year period.

Explanation / Answer

Total               Preferred Dividends                        Common Dividends

                        Year          Dividends            Total      Per Share             Total        Per Share

2002 18000 0 0 18000 18/45

2003 40000 14000 14/25 54000 54/45

2004 40000 30000 30/25 70000 70/45

2005 40000 35000 35/25 75000 75/45

2006 40000 40000 40/25 80000 80/45

2007 40000 50000 2 90000 2