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Mensa Corporation has 3,000 shares of 7%, $100 par value preferred stock outstan

ID: 2371194 • Letter: M

Question

Mensa Corporation has 3,000 shares of 7%, $100 par value preferred stock outstanding at December 31, 2012. At December 31, 2012, the company declared a $105,000 cash dividend. Determine the dividend paid to preferred stockholders and common stockholders under each of the following scenarios.

1.The preferred stock is noncumulative, and the company has not missed any dividends in previous years.

Preferred Stockholders: $_____

Common Stockholders: $_____

2. The preferred stock is noncumulative, and the company did not pay a dividend in each of the two previous years.

Preferred Stockholders: $_____

Common Stockholders: $_____

3.The preferred stock is cumulative, and the company did not pay a dividend in each of the two previous years.

Preferred Stockholders: $_____

Common Stockholders: $_____

Explanation / Answer

1.The preferred stock is noncumulative, and the company has not missed any dividends in previous years.

Preferred Stockholders: $21000

Common Stockholders: $ 84000

2. The preferred stock is noncumulative, and the company did not pay a dividend in each of the two previous years.

Preferred Stockholders: $21000

Common Stockholders: $84000

3.The preferred stock is cumulative, and the company did not pay a dividend in each of the two previous years.

Preferred Stockholders: $63000

Common Stockholders: $42000