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York\'s outstanding stock consists of 65,000 shares of noncumulative 6.0% prefer

ID: 2401227 • Letter: Y

Question

York's outstanding stock consists of 65,000 shares of noncumulative 6.0% preferred stock with a $5 par value and also 220,000 shares of common stock with a $1 par value. During its first four years of operation, the corporation declared and paid the following total cash dividends: 2015 total cash dividends 2016 total cash dividends 2017 total cash dividends 2018 total cash dividends $ 9,300 17,500 210,000 360,000 xercise 13.9 Dividends?n common and cumulative preferred stock LO C2 etermine the amount of dividends paid each year to each of the two classes of stockholders assuming that the preferred stock is mulative. Also determine the total dividends paid to each class for the four years combined. (Round your "Dividend per Preferred are" answers to 3 decimal places.) Par Value per Dividend per Number of Preferred Shares Preferred Dividend Preferred Dividend Rate Preferred nnual Preferred Dividend: 5.00 6,0% $ 0.300 65,000 $ 19,500 Dividends in Arrears at year-end Paid to Paid to Commorn Total Cash Dividend Paid Preferred 015 016 017 018 0 10,200 9,300 $ 17,500 9,300 $ 17,500 210,000 360,000 19,500 340,500

Explanation / Answer

Explanation

Annual dividend payable to preferred stockholders = $19,500

Cash dividend paid in the year 2015 = $9,300

This $9,300 would be paid to preferred stockholders. Since, preference shares are cumulative, hence remaining $10,200 (19,500 - 9,300) would be paid in the next year.

Cash dividend paid in the year 2016 = $17,500

Hence, preferred dividend paid in the year 2016 = $17,500

Hence, preference dividend unpaid in the year 2016 = 19,500 - 17,500

= $2,000

Hence, preference dividend unpaid upto the end of year 2016 = 2,000 + 10,200

= $12,200

Cash dividend paid in the year 2017 = $210,000

Total preference dividend payable in the year 2017 = 19,500 + 12,200 (arrear)

= $31,700

Hence, remaining dividend would have been paid to common stockholders = 210,000 - 31,700

= $178,300

Year Total dividend paid ($) Paid to preferred ($) Paid to common ($) Dividend in arrear at year end ($) 2015 9,300 9,300 0 10,200 2016 17,500 17,500 0 12,200 2017 210,000 31,700 178,300 0 2018 360,000 19,500 340,500 0 Total 596,800 78,000 518,800