Caswell-Cassey Pharmaceutical has a stockholders’ equity account as shown below. The firm’s common stock currently sells for $20 per share. Preferred Stock $500 Common Stock (2,000,000 shares @ $1 par) 2,000,000 Paid in Capital in excess of par 10,000,000  Retained Earnings 11,600,000 Total Stockholders Equity 24,100,000 Questions (a) What is the maximum dividend per share Caswell-Casey can pay? (Assume capital includes all paid-in capital.) (b) Recast the partial balance sheet (the stockholders’ equity accounts) to show independently (1) a 2 for 1 stock split of the common stock. (2) a cash dividend of $1.50 per share. (3) a stock dividend of 5 percent on the common stock.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Caswell-Cassey Pharmaceutical has a stockholders’ equity account as shown below. The firm’s common stock currently sells for $20 per share.

Preferred Stock $500

Common Stock (2,000,000 shares @ $1 par) 2,000,000

Paid in Capital in excess of par 10,000,000 

Retained Earnings 11,600,000

Total Stockholders Equity 24,100,000

Questions

(a) What is the maximum dividend per share Caswell-Casey can pay? (Assume capital includes all paid-in capital.)

(b) Recast the partial balance sheet (the stockholders’ equity accounts) to show independently

(1) a 2 for 1 stock split of the common stock.

(2) a cash dividend of $1.50 per share.

(3) a stock dividend of 5 percent on the common stock.

 

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