I am very confused. I need help finding dividends per share of common stock and dividend yield. I'm not sure which number to use. Help! Bettancort Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2016 and 2015 2016 2015 Retained earnings, January 1 $2,655,000 $2,400,000 Add net income for year 300,000 280,000 Total $2,955,000 $2,680,000 Deduct dividends: On preferred stock $15,000 $15,000 On common stock 10,000 10,000 Total $25,000 $25,000 Retained earnings, December 31 $2,930,000 $2,655,000 Bettancort Inc. Comparative Income Statement For the Years Ended December 31, 2016 and 2015 2016 2015 Sales (all on account) $1,212,000 $1,010,000 Sales returns and allowances 12,000 10,000 Sales $1,200,000 $1,000,000 Cost of goods sold 500,000 475,000 Gross profit $700,000 $525,000 Selling expenses $240,000 $200,000 Administrative expenses 180,000 150,000 Total operating expenses $420,000 $350,000 Income from operations $280,000 $175,000 Other income 166,000 225,000 $446,000 $400,000 Other expense (interest) 66,000 60,000 Income before income tax $380,000 $340,000 Income tax expense 80,000 60,000 Net income $300,000 $280,000 Bettancort Inc. Comparative Balance Sheet December 31, 2016 and 2015 Dec. 31, 2016 Dec. 31, 2015 Assets Current assets: Cash $450,000 $400,000 Marketable securities 300,000 260,000 Accounts receivable (net) 130,000 110,000 Inventories 67,000 58,000 Prepaid expenses 153,000 139,000 Total current assets $1,100,000 $967,000 Long-term investments 2,350,000 2,200,000 Property, plant, and equipment (net) 1,320,000 1,188,000 Total assets $4,770,000 $4,355,000 Liabilities Current liabilities $440,000 $400,000 Long-term liabilities: Mortgage note payable, 8%, due 2021 $100,000 $0 Bonds payable, 5%, due 2017 1,000,000 1,000,000 Total long-term liabilities $1,100,000 $1,000,000 Total liabilities $1,540,000 $1,400,000 Stockholders' Equity Preferred $0.75 stock, $10 par $200,000 $200,000 Common stock, $10 par 100,000 100,000 Retained earnings 2,930,000 2,655,000 Total stockholders' equity $3,230,000 $2,955,000 Total liabilities and stockholders' equity $4,770,000 $4,355,000