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Colliers, Inc. has 105,000 shares of cumulative preferred stock outstanding. The

ID: 2468280 • Letter: C

Question

Colliers, Inc. has 105,000 shares of cumulative preferred stock outstanding. The preferred stock pays dividends in the amount of $3 per share, but because of cash flow problems, the company did not pay any dividends last year. The board of directors plans to pay dividends in the amount of $750,000 this year.

What amount will go to preferred stockholders?

B. How much will be available for common stock dividends?

Dividend Payment to Common Stockholders ?

A.

What amount will go to preferred stockholders?

Dividend Payment to Preferred Stockholders ?

Explanation / Answer

Statement showing computations Particulars Amount Total Dividend Payable             750,000.00 Total Preference Dividend Preference Dividend Payable for Current Year = 105,000*3             315,000.00 Preference Dividend Payable for Prior Year = 105,000*3             315,000.00 Total Preference Dividend             630,000.00 Amount available for common stock dividends = 750,000 - 630,000             120,000.00