What is a premium on stock issuance


Response to the following questions:

1. A corporation has issued and outstanding (i) 9,000 shares of $50 par value, 10% cumulative, nonparticipating preferred stock and (ii) 27,000 shares of $10 par value common stock. No dividends have been declared for the two prior years. During the current year, the corporation declares $288,000 in dividends. The amount paid to common shareholders is (a) $243,000. (b) $153,000. (c) $135,000.

2. What is a premium on stock issuance?

3. Who is intended to be protected by minimum legal capital?

 

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Financial Accounting: What is a premium on stock issuance
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