Answer:
Correct answer is (C)
Explanation:
At the beginning of the year.
Earnings per share (EPS) is the portion of profit earned by the company that is allocated to each outstanding share of its common stock. It is determined by taking the difference between a company's net income and dividends paid for preferred stock and then divided by the average number of shares outstanding. So if stock split occurred when calculating the current year EPS, the shares are treated as issued at the beginning of the year.
Answer:
the condition that has been reached is market equilibrium.
The type of consumer product that this represent is: Specialty product.
<h3>What is specialty product?</h3>
A specialty product is a consumer product that a person tend to buy or purchase because the product are specially made or because the buyer like the unique features of the product.
A consumer may choose to spend heavily on a product that are more expensive or tend to buy a particular products or brand because they like the product or because the product gives them what they want.
Inconclusion the type of consumer product that this represent is: Specialty product.
Learn more about specialty product here:brainly.com/question/7062667
Answer:
$84,000
Explanation:
preference share dividend is at 5% on $100 par value. The number of preference shares is 12,000 shares ( non cumulative)
The year 2017 preference share dividend pay out is 5% of 100 multiplied by 12,000 = $60,000
Deduct $ 60,000 from $144,000 dividend declared in 2017 , the balance is common stockholders dividend.
144,000 minus 60,000 = $84,000
Non cumulative preference shares dividend are paid first for the year the company declares dividend. The dividend is not cumulative ( prior years dividend for which company did not declare dividend are forfeited).
The common stockholders are paid dividend after preference shares dividend are paid. The common stockholders bears the full risk of the business as seen above. In event of liquidation, they are the last to be settled from realised asset of the bankrupt company.
