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Platinum Garde, Inc., has 25,000 shares of $1.75 preferred stock outstanding in

ID: 2464962 • Letter: P

Question

Platinum Garde, Inc., has 25,000 shares of $1.75 preferred stock outstanding in addition to its common stock. The means that the preferred stockholders receive an annual c dividend $1.75 designation e preferred stockholders receive an annual cash dividend of $1.75 per share. In 2014, Platinum Garde declares an annual of $500,000. The allocation to preferred and common stockholders is (Click the icon to view the data.) Answer these questions about Platinum Garde's cash dividends. Read the questions 1. How much in dhwdends must Platinum Garde declare each year before the common stockholders receive any m Garde declare each year before the common stockholders receive any cash dividends for the year? Platinum Garde must declare dindends of s each year before the common stockholders receive any cash dvidends for the ye 2. Suppose Platinum Garde, Inc., declares cash dividends of $550,000 for 2014. How much of the dividends goes to preferred? How much goes to common? Class of Stock 2014 Dividends Preferred Common Total 3. Is Platinum Garde's preferred stock cumulative or noncumulative? How can you tell? Platinum Garde's preferred stock are M because they are not specifically designated as- Platnum Garde's preered stock arebecause they are not specificly designated as

Explanation / Answer

1./

PLATINUM GRADE MUST DELCLARE DIVIDENDS OF $43750 EACH YEAR BNEFORE THE COMMONT STOCK HOLDER RECEIVE ANY CASH DIVIDEND FOR THE YEAR.

2./

TOTAT CASH DIVIDEND FOR THE YEAR 2014 IS = $550000

PREFERED CASH DIVIDEND (2000 * $1.75) = $43750

COMMON STOCK ($550000 - $43750) = $506250

3./

PLATINUM GRADES PREFERED STOCK ARE NON CUMULATIVE BECAUSE THEY ARE NOT SPECIFICALLY DESIGNATED AS CUMULATIVE.

4./

PREFERED STOCK DIVIDEND FOR 2015 (25000 * $1.75) = $43750

COMMON STOCK ($1600000 - $43750) = $1556250