Burkert Company has 50,000 shares of $1 par value common stock issued and outstanding. The company also has 4,000 shares of $100 par value, 4% cumulative preferred stock outstanding. Burkert did not pay the preferred dividends in 2014 and 2015. What amount of dividends must the company declare in 2016 for the common stockholders to receive a dividend of $1?

A.$ 48 comma 000$48,000
B.$ 16 comma 000$16,000
C.$ 64 comma 000$64,000
D.$ 32 comma 000

A. $48 comma 000 $48,000

Explanation:

The total dividend to be declared in 2016 = Preference dividend outstanding + common stock holder dividend.

Burkert company has not declared any preference dividend in 2014 and 2015. The preference dividends are cumulative and the company has to pay prior years dividends also. The annual preference dividend amounts $16,000 (4,000 shares * $100 par value * 4% preferred stock)

The cumulative preference dividend for 3 years 2014, 2015 and 2016 will be $16,000 * 3 years = $48,000

The common stock dividend that a company must declare in order for every shareholder to receive atleast $1 is $50,000.

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.