Identifying and Analyzing Financial Statement Effects of Dividends The statement of shareholders' equity of Reliable Storage Corporation for the year ended December 31, reports the following dividends paid to shareholders ($ thousands). Distributions to equity holders $259,579 $1,675,637 Preferred shares Common shares The year-end balance sheet includes the following ($ thousands except share data). Preferred Shares, $0.01 par value, 100,000,000 shares authorized, 161,000 shares issued and outstanding $4,830,000 Common Shares, $0.10 par value, 650,000,000 shares authorized, 174,130,881 shares issued and outstanding $20,896 a. Use the financial statement effects template to indicate the effects of (a) the preferred dividend declaration and payments and (b) the common dividend declaration and payments. Note: For each account category, Indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. ($ thousands) Transaction (a) Preferred dividend payment (b) Common dividend payment Cash Cash Dividends per Share Preferred shareholders: $ Common shareholders: S Cash Asset (259,579) 1.6 x 0.009 x (1,675,637) N/A b. Determine the dividends per share for both classes of stock. N/A Note: Round your answers to two decimal places (for example, enter 67.49 for 67,48555). Noncash Assets 0- 0 - + Balance Sheet Liabilities Preferred Stock Comman Stock (173,053) * (1,675,637) * x N/A * N/A Contrib. Capital 0 0. Earned Capital Preferred Stock Comman Stock (259,579) O */A (1,675,637) * /A Revenues Income Statement 0 0v- N/A O N/A Expenses 0 + 0 In

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