Access the audited annual financial statements of Rogers Sugar Inc. for the year ended October 3, 2015 from SEDAR (www.sedar.com) or the company's website.

Instructions
(a) Identify the components of the company's shareholders' equity, including the reasons for any current and prior year changes to the amounts reported. Comment on any accounting treatment that appears unusual. Prepare the journal entries that were made to record the purchase and cancellation of shares in each year.
(b) Review the company's capital management objectives. Briefly describe these and explain how the company works to achieve these objectives.
(c) What amount of dividends were declared per share and in total in the year ended October 3, 2015? What total amount of dividends were paid in this period? Determine the company's payout ratios for 2015 and 2014 and explain how the company managed to pay this percentage.