At the end of the current year, Florentina Corporation reported $25 million of net income and $405 million of retained earnings. The previous year, Florentina Corporation had $390 million of retained earnings. What were the total dividends paid to shareholders during the most recent year?

Respuesta :

Answer:

$10 million

Explanation:

net income = $25 million

Year end retained earnings balance = $405 million

Opening retained earnings balance = $390 million

Total dividends paid to shareholders during the most recent year = ?

Retained earnings is the accumulation of the entity's net income over the years. The balance in the retained earnings account reduces when dividends are paid.

Opening retained earnings + net income - dividend paid = closing retained earnings

$390 million + $25 million - dividend paid = $405 million

$390 million + $25 million - $405 million = dividend paid

dividend paid = $10 million

The total dividends paid to shareholders during the most recent year amounts to $10 million.

Answer:

Total dividends paid out equals = $10 million

Explanation:

Dividends represent the proportion of profits paid out as return to ordinary shareholders for their ownership stake -ordinary share capital- in the business.

Retained earnings is the balance of the profit after the payment of dividends. Retained earnings serves as internal source of finance for company to fund the acquisition of non-current assets and working capital.

The balance in the retained earnings account at the end of the accounting period is computed as follows:    

                                                                                       $

Balance at the beginning                                           xxx

add net income made in the current period              xxx

less Dividend paid                                                    (xxx)

Balance at the end                                                    xxx

So we can apply this to the question;

                                                                                       $

Balance at the beginning                                           390

add net income made in the current period             25

less Dividend paid                                                    ( y )

Balance at the end                                                   405

Dividends is missing, so we represent it with " y"

390 + 25 -y = 405

390 + 25 - 405 = y

10= y.

Total dividends paid out equals = $10 million

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