Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

A business is set up with the issue of $100000$ 6% non-cumulative preference shares of $1$ each and $300000$ ordinary shares of $1$ each issued at a premium of $0.20$. Profits of $3000$, $16000$ and $31000$ are earned in the first three years of trading. The directors intend to pay an ordinary dividend of $5\%$ each year when possible. What amount of ordinary dividends is actually paid by the company in years 2 and 3?

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