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13. ABC Company has the following stock outstanding: Preferred stock: 5%, $100 par, 5,000 shares Common stock: $1 par, 5,000 shares If the company pays a $30,000 dividend, how much do the preferred stockholders receive (circle one) (2 pts)? A. $25,000 B. $30,000 C. $15,000 D. $5,000 14. which of the following is not an advantage of a partnership (circle one) (2 pts)? A. Limited liability B. Ease of formation C. No double taxation D. Complete control by partners 15. When of a single base amount (4 pts, 2 pts/per). using component percentages to express each item on a financial statement as a percentage a. To which item on the income statement are other items expressed as a percentage?: b. To which item on the balance sheet are other items expressed as a percentage