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Dividends on Preferred and Common Stock Pecan Theatre Inc. owns and operates mov

ID: 2329720 • Letter: D

Question

Dividends on Preferred and Common Stock

Pecan Theatre Inc. owns and operates movie theaters throughout Florida and Georgia. Pecan Theatre has declared the following annual dividends over a six-year period: Year 1, $32,000; Year 2, $96,000; Year 3, $152,000; Year 4, $184,000; Year 5, $224,000; and Year 6, $280,000. During the entire period ending December 31 of each year, the outstanding stock of the company was composed of 40,000 shares of cumulative, 2% preferred stock, $100 par, and 100,000 shares of common stock, $20 par.

Required:

1. Determine the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears at the beginning of Year 1. Summarize the data in tabular form. If required, round your answers to two decimal places. If the amount is zero, please enter "0".

2. Determine the average annual dividend per share for each class of stock for the six-year period. If required, round your answers to two decimal places.

3. Assuming a market price per share of $147 for the preferred stock and $24 for the common stock, determine the average annual percentage return on initial shareholders' investment, based on the average annual dividend per share for preferred stock and for common stock.

Round your answers to two decimal places.

Preferred Dividends Common Dividends
Year Total
Dividends

Total
Per Share
Total
Per Share Year 1 $   32,000 $ $ $ $ Year 2 96,000 Year 3 152,000 Year 4 184,000 Year 5 224,000 Year 6 280,000 $ $

Explanation / Answer

Year

amount of total dividend distributed

amount of preferred dividend = value of preferred stock *2%

preferred dividend per share = total preferred dividend/no of preferred stock

cumulative preferred dividend = total preferred dividend due-total dividend distributed

dividend to common stock = total dividend distributed-dividend to preferred stock

dividend per share = total dividend to common stock/no of common stock

1

32000

80000

2

48000

0

0

2

96000

80000

2

32000

0

0

3

152000

80000

2

112000

40000

0.4

4

184000

80000

2

0

104000

1.04

5

224000

80000

2

0

144000

1.44

6

280000

80000

2

0

200000

2

average dividend per share = average dividend per year/no of share

80000/40000

80000

2

81333.33

81333.33/100000

0.813333333

average annual return = average dividend per share/market price

2/147

1.36%

.8133/24

3.39%

Year

amount of total dividend distributed

amount of preferred dividend = value of preferred stock *2%

preferred dividend per share = total preferred dividend/no of preferred stock

cumulative preferred dividend = total preferred dividend due-total dividend distributed

dividend to common stock = total dividend distributed-dividend to preferred stock

dividend per share = total dividend to common stock/no of common stock

1

32000

80000

2

48000

0

0

2

96000

80000

2

32000

0

0

3

152000

80000

2

112000

40000

0.4

4

184000

80000

2

0

104000

1.04

5

224000

80000

2

0

144000

1.44

6

280000

80000

2

0

200000

2

average dividend per share = average dividend per year/no of share

80000/40000

80000

2

81333.33

81333.33/100000

0.813333333

average annual return = average dividend per share/market price

2/147

1.36%

.8133/24

3.39%