The shareholders' equity of Green Corporation includes $200,000 of $1 par common stock and $400,000 par of 6% cumulative preferred stock. The board of directors of Green declared cash dividends of $50,000 in 2018 after paying $20,000 cash dividends in each of 2017 and 2016. What is the amount of dividends common shareholders will receive in 2018?

Solution - $18,000

$18000 will be paid to common stockholders in 2018.

     Par Value per Preferred shareDividend rateDividend for preferred share  

Annual Preferred Dividend:4000006.00%$ 24,000.00  

Year Total Cash dividend Paid Paid to Preferred Paid to commonDividends in arrears at year-end  

2016            $ 20,000.00$ 20,000.00              $ 0$ 4,000  

2017            $ 20,000.00$ 20,000.00               $ 0$ 8,000  

2018             $ 50,000.00$ 32,000.00        $ 18,000  

. Cumulative preferred stockholders will get their dividend along with dividend in arrears for last 2 years and then the left will be paid to common stockholders.

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