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At Dec.31,2020 X company has following Balances Share Capital of OS $500,000 at par value of $10per share Share Capital of PS $100,000 at par

At Dec.31,2020 X company has following Balances
Share Capital of OS $500,000 at par value of $10per share
Share Capital of PS $100,000 at par value $100 per share
Retained Earning $200,000
PS has a right in 5% interest and cumulative and fully participating
Dividends Paid is $100,000
PS has one year dividends in arrear
PS Share from cash dividends in 2020 is

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