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onnie Hilfiger has two classes of stock authorized: $1 par preferred and $0.01 p

ID: 2464949 • Letter: O

Question

onnie Hilfiger has two classes of stock authorized: $1 par preferred and $0.01 par value common. As of the beginning of 2015, 440 shares of preferred stock and 5,400 shares of common stock have been issued. The following transactions affect stockholders’ equity during 2015:

  

March 1    Issues 2,500 shares of common stock for $56 per share.
May 15    Repurchases 540 shares of treasury stock for $49 per share.
July 10    Reissues 340 shares of treasury stock purchased on May 15 for $54 per share.
October 15    Issues 340 shares of preferred stock for $59 per share.
December 1   

Declares a cash dividend on both common and preferred stock of $1.90 per share to all stockholders of record on December 15. (Hint: Dividends are not paid on treasury stock.)

December 31    Pays the cash dividends declared on December 1.

   

Donnie Hilfiger has the following beginning balances in its stockholders’ equity accounts on January 1, 2015: Preferred Stock, $440; Common Stock, $54; Additional Paid-in Capital, $83,000; and Retained Earnings, $33,300. Net income for the year ended December 31, 2015, is $13,600.

how will i find the amount of dividends declared? step by step.

Explanation / Answer

Total number of stocks outstanding on the date of dividend declaration = beginning common stock 5,400 shares+ 2500 issued - 540 treasury stock + 340 reissued = 7700 common stock

Preferred stock = 440 beginning + 340 issued = 780 shares

Dividend

dividend stock to common stockholder's 7,700 *$1.90 $14,630 Preferred stockholder's 780 *1.90     1,482 Total dividend $16,112