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On January 1, 2017, Vahsholtz Corporation purchased 1,100 shares of treasury sto

ID: 2420033 • Letter: O

Question

On January 1, 2017, Vahsholtz Corporation purchased 1,100 shares of treasury stock. Other information regarding Vahsholtz Corporation is provided as follows.

2016

2017


(a)

Compute return on common stockholders’ equity for each year. (Round return on common stockholders' to 1 decimal place, e.g. 10.5.)

2016

        2017

2016

2017

Net income $195,000 $220,000 Dividends on preferred stock $  35,000 $  35,000 Dividends on common stock $  21,000 $  26,000 Weighted-average number of common shares outstanding 12,000 10,900 Common stockholders’ equity beginning of year $598,000 $688,000 Common stockholders’ equity end of year $688,000 $758,000

Explanation / Answer

Return on common stockholder's equity = Net income - preferred dividends

                                                                         Average stockholders equity

2016            = (195,000-35,000)/643,000

                    =24.88%

2017           = (220,000 - 35,000)/723,000

                  =25.59%

Return on common stockholder's equity = Net income - preferred dividends

                                                                         Average stockholders equity

2016            = (195,000-35,000)/643,000

                    =24.88%

2017           = (220,000 - 35,000)/723,000

                  =25.59%