1)The shareholder equity of Hs corporation includes $350000 of $1 par common stock and $650000 par value 7% cumulative preferred stock. The board of directors of HS declared cash dividend of $75000 in 2016 paying @35000 cash dividends in 2015 and $55000 in 2014.

Required. What is the amount of divident common sharedholders will receive in 2016?

Dividends

2) As of December 31 2016, Warner Corporation report the following.

dividends payable	35000
treasury stoc	750000
paid in capital share repurchase	35000
other paid in capital account	5500000
retained earnings	4500000

During 2017 half of the traesury stock was resold for 270000; net incooe was 750000;cash dividents declared were 1650000;and stock divident declared were 650000.What would shareholder equity be as of December 31,2017?

A)6,150,000 B)9,655,000 c)8,655,000 d)8,760,000

3)Poodle Corporation was organized on Jnuary 3, 2016. The firm was authorized to isse 82000 shares of $5 par common stock During 2016,Poodle had the following transaction relating to sharedholder equity.

Issued 20000 shares common stock at $7 per share

Issued 23000 shared of common stock of $9 per share

Reported a net income of $109000

Paid dividend $52000. What is the paid in capital at the end of 2016?

A) 347000 B)456000 C)295000 D)349000