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Durden Co. has $10 par value, 12% cumulative preferred stock. There are 10,000 s

ID: 2381777 • Letter: D

Question

                    Durden Co. has $10 par value, 12% cumulative preferred stock. There are 10,000 shares issued and outstanding of the preferred stock. The company also has                     100,000 shares $1 par value common stock. No dividends has been paid in the years 2003,2004,2005, and 2006. In 2007, the company paid $35,000 in dividends. In                     2008, the company paid $65,000 in dividends. Determine the allocation of dividends between preferred and common stockholders for 2007 and 2008.
                

                    
                

                                    Year                                 

                                    Preffered stock                                 

                                    Common stock                                 

                                    2007                                 

                                    2008                                 

                                    Totals                                 

                    
                

            

                                

                                    Year                                 

                                                             

                                    Preffered stock                                 

                                                             

                                    Common stock                                 

                                                             

                                    2007                                 

                                                                                          
                                                             
                                

                                    2008                                 

                                                                                          
                                                             
                                

                                    Totals                                 

                                                                                          
                                                             

Explanation / Answer

As preferred stock are cumulative the preferred stock holders should be paid the error dividend of 2003, 2004,2005,2006. This is; $48,000 ($12,000*4 yeras).


In 2007 $35,000 and in 2008 $13,000 including the dividend of 2008. The remainging will be paid to the common stock holder.


Year

Preffered dividend

Common divident

2007

35,000

0

2008

25,000 (13,000+12,000)

40,000

Total dividend

60,000

40,000

Year

Preffered dividend

Common divident

2007

35,000

0

2008

25,000 (13,000+12,000)

40,000

Total dividend

60,000

40,000

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