A company that has 25,000 shares of $6.00 par value common stock issued and outstanding paid a dividend of $0.40 per share. The market value of the stock is $16 per share. The company's dividend yield is: 2.5% 400% 16% 40% In general, consolidated final statements should be prepared when a corporation owns more than 20% and less than 40% of the common stock of another company when a corporation owns more than 50% of the common stock of another company Only when a corporation owns 100% of the common stock of another company whenever the market value of the stock investment is significantly lower than its cost