Calculate the cash dividends required to be paid for each of the following preferred stock issues: Required: The semiannual dividend on 10% cumulative preferred, $44 par value, 12,900 shares authorized, issued, and outstanding. The annual dividend on $1.75 cumulative preferred, 120,000 shares authorized, 72,000 shares issued, 63,600 shares outstanding. Last year's dividend has not been paid. The quarterly dividend on 12.0% cumulative preferred, $80 stated value, $109 liquidating value, 78,000 shares authorized, 67,600 shares issued and outstanding. No dividends are in arrears.

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.