Balance Sheet December 31. Year 2 and Year 1 Income Statement-Year 2 For the Year Ended December 31. Year 2 Dividends on common stock during Year 2 totaled $2.500. The market price of common stock at the end of Year was $2.01 per share. The company's dividend payout ratio for Year 2 is closest to: 26.3% 2.5% 18.4% 1.0%