A company has 1,300 shares of 5%, $100 par value preferred stock the company issued at the beginning of Year 1. All remaining shares are common stock. The company was not able to pay dividends in Year 1, but plans to pay dividends of $14,000 in Year 2. Required: 1. & 2. How much of the $14,000 dividend will be paid to preferred stockholders and how much will be paid to common stockholders in Year 2, assuming the preferred stock is cumulative? What if the preferred stock were noncumulative?           Cumulative Non Cumulative Preferred dividends in arrears for Year 1     Preferred dividends for Year 2     Remaining dividends to common stockholders     Total dividends

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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xercise 10-4B Determine the amount of preferred stock dividends (LO10-3)

A company has 1,300 shares of 5%, $100 par value preferred stock the company issued at the beginning of Year 1. All remaining shares are common stock. The company was not able to pay dividends in Year 1, but plans to pay dividends of $14,000 in Year 2.

Required:
1. & 2. 
How much of the $14,000 dividend will be paid to preferred stockholders and how much will be paid to common stockholders in Year 2, assuming the preferred stock is cumulative? What if the preferred stock were noncumulative?

 

 

 
 
  Cumulative Non Cumulative
Preferred dividends in arrears for Year 1    
Preferred dividends for Year 2    
Remaining dividends to common stockholders    
Total dividends
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