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JRH Corporation presents the following partial balance sheet as of December 31,

ID: 2446967 • Letter: J

Question

JRH Corporation presents the following partial balance sheet as of December 31, 2015. Stockholders' Equity Preferred stock, $100 par (8%, non-cumulative; 100,000 shares authorized; ?? shares issued $1,900,000 Capital in excess of par, preferred stock 106,000 Common stock, $5 par, 200,000 shares authorized, ?? shares issued 950,000 Capital in excess of par, common stock 1,970,000 Total contributed capital $4,926,000 Retained earnings 1,170,000 Treasury Stock, 40,000 common shares, at cost (340,000) Total stockholders' equity $5,756,000

Required: How much capital did the company raise by issuing preferred stock?

How many shares of common stock were issued? What was the average issuing price

What is the current year's dividend stipulated for the preferred shareholders?

Assume that the company announces that they are going to pay $200,000 dividends. The company did not pay dividends last year. How much will be paid to the preferred stockholders?

How many shares of common stock are outstanding?

How much dividends can common shareholders received for each share of stock (round to the nearest cent)?

What is the average purchasing price of each share of treasury stock?

Explanation / Answer

Required: 1)

How much capital did the company raise by issuing preferred stock

The total capital the company raised is $1,900,000 + $106,000 = $2,006,000

2)How many shares of common stock were issued? What was the average issuing price

shares issued = $950,000/ $5   = 190,000 shares

The average issue price is $5

3)What is the current year's dividend stipulated for the preferred shareholders

Dividend to preferred shareholders = $1,900,000 @8% = $152,000

4)Assume that the company announces that they are going to pay $200,000 dividends. The company did not pay dividends last year. How much will be paid to the preferred stockholders

Dividends to preferred shareolders will be $152,000

No arrears will be paid since it is non cumulative

5)How many shares of common stock are outstanding

Common shares outstanding = issued - treasury stock

                                                = 190,000 - 40,000   = 150,000 shares

6)How much dividends can common shareholders received for each share of stock (round to the nearest cent)?

Dividend to common stockholders = $1170,000 - $152,000 = $1018,000

                 dividend per share           = 1018,000/150,000       = $6.79

7)What is the average purchasing price of each share of treasury stock?

average purchasing price = $340,000/ 40,000 = $8.5 per share

5)