The shareholders equity of hs corporation includes 300000, Accounting Basics

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The shareholders equity of hs corporation includes 300000

Problem

The shareholders' equity of HS Corporation includes $300,000 of $1 par common stock and $600,000 par value of 6% cumulative preferred stock. The board of directors of HS declared cash dividends of $70,000 in 2016 after paying $30,000 cash dividends in 2015 and $50,000 in 2014.

Required: What is the amount of dividends common shareholders will receive in 2016?

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Accounting Basics: The shareholders equity of hs corporation includes 300000

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