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1. Powder Corporation declared, but had not yet paid, dividends on the 10,000 sh

ID: 2445955 • Letter: 1

Question

1. Powder Corporation declared, but had not yet paid, dividends on the 10,000 shares of 6%, $10 par value cumulative preferred stock it had outstanding for the year. The weighted average number of common shares outstanding and net income for the year were 50,000 shares and $90,000, respectively. Earnings per share equals:

2. Oceanview Wholesale Merchandise had 20,000 shares of 6%, $20 par value preferred stock and 15,000 shares of $25 par value common stock outstanding throughout 2014. Assuming that total dividends declared in 2014 were $45,000, that the cumulative preferred stock was issued on January 1, 2013, and that $10,000 of preferred dividends were declared and paid in 2013, the common stockholders should receive 2014 dividends totaling:

Explanation / Answer

Amount Due for Preferred stock holder in Year 13

= 24000* -10000 ( Paid to preferred stockholders )= 14000

*24000 = 20000 shares * 6% *20 par value

Amount Due for Preferred stock holder in Year 14

= 14000 ( previous year due) + 24000 ( current year ) = 38000

Total Dividend for common shareholder in Year 2010

= 45000- 38000 (preferred dividends) = 7000