E8-78. Analyze equity section of balance sheet. (LO 1, 2)

Market Street Music Corporation had the following stockholders’ equity section on the December 31.2007. balance sheet

Preferred stock, $ 150 par, 6% cumulative

$2,250,000

Common stock, $1 par value

400,000

Paid-in capital in excess of par, common stock

1,020,000

Retained earnings

5,325,000

Total

$8,995,000

a. How many shares of common stock are classified as issued?

b. How many shares of common stock are outstanding?

c. How many shares of preferred stock are outstanding?

d. What was the average selling price of a share of common stock?

e. If $175,000 of dividends was declared and there were $35,000 dividends in arrears, how much of the dividend would go to the common shareholders?