Answer:
amount will be available for its common stockholders is $82,200
Explanation:
Dividend paid in 2020 is $30,000
Dividend for preferred stock holder in 2020 is = 12,000 × 60 × 8% = $57,600
Dividend accumulated for the next year is = 57600 - 30000 = $27,600
Dividend paid in 2021 is $45,000
from 57600, company paid 27600 and tjis year dividend as $17400
so total $45000 is paid
Balance unpaid dividend is accumulated = $57,600 - $17,400 = $40,200
in 2022, Total dividend is $180,000
Dividend payable to preferred stock holder in 2020 = $57,600
so total amount allotted to preferred stock holder is = 57600+40200 = $97800
we know total dividend paid in 2022 is $180,000
so dividend payable to common stockholders is =180000- 97800 = $82,200
