Wheaton Tire Inc., [WTI] reported the following excerpts from shareholders’ equity on January 1, 2021: Preferred shares, 0.90, 300,000 issued and outstanding $6,000,000 Common shares, 400,000 issued and outstanding $4,400,000 For This Question Only, assume that the preferred shares were non-cumulative and non-participating. The company declared and paid a cash dividend on February 1, 2021 of $1,400,000. Dividends had not been declared for the past two years, 2019 and 2020. How much will each shareholder group receive? Select one: a. $270,000 to Preferred and $1,130,000 to Common. b. $360,000 to Preferred and $1,040,000 to Common. c. $807,692 to Preferred and $592,308 to Common as the common share holders carry more risk and so they must receive based on pro-rata share contribution d. Each group receives an equal amount of $700,000 per group. e. None of the above.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Wheaton Tire Inc., [WTI] reported the following excerpts from shareholders’ equity on January 1, 2021:

            Preferred shares, 0.90, 300,000 issued and outstanding         $6,000,000

            Common shares, 400,000 issued and outstanding                  $4,400,000

For This Question Only, assume that the preferred shares were non-cumulative and non-participating. The company declared and paid a cash dividend on February 1, 2021 of $1,400,000. Dividends had not been declared for the past two years, 2019 and 2020. How much will each shareholder group receive?

 

 

Select one:
a.
$270,000 to Preferred and $1,130,000 to Common.
b.
$360,000 to Preferred and $1,040,000 to Common.
c.
$807,692 to Preferred and $592,308 to Common as the common share holders carry more risk and so they must receive based on pro-rata share contribution
d.
Each group receives an equal amount of $700,000 per group.
e.
None of the above.
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