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Junior plc is a company that, during the year ended 31 December 2020, paid $25,000 debenture interest and paid an ordinary dividend of 8 pence per share on 1 million £1 ordinary shares. The retained profit for the year was $160,000. What was Junior plc's profit for the year? Select one:

a. $80,000
b. $215,000
c. $240,000
d. $265,000

User Wondra
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1 Answer

6 votes

Final answer:

Thus, the correct answer to the student's question is d. $265,000.

Step-by-step explanation:

To calculate Junior plc's profit for the year, we need to sum the retained profit with the dividends paid and the debenture interest paid. Junior plc's retained profit is reported as $160,000, the debenture interest paid is $25,000, and the dividend paid per share is 8 pence. Since there are 1 million £1 ordinary shares, we convert the dividend to dollars and multiply by the number of shares. We must remember that 8 pence is 8/100 of a pound, and to convert to dollars we need the exchange rate, which is typically not at par. However, for simplicity, let's assume that $1 is equivalent to £1 for our calculations (the student should verify the correct exchange rate).

Calculating the total dividends paid: 8 pence per share multiplied by 1 million shares equals 8 million pence, or £80,000. Convert this to dollars as £80,000 <if> $1 = £1 (exchange rate dependent).

Now, we add this to the debenture interest and retained profit:

  • Debenture Interest: $25,000
  • Dividends Paid (converted): $80,000
  • Retained Profit: $160,000

Adding these amounts together:

$25,000 (Interest) + $80,000 (Dividends) + $160,000 (Retained Profit) = $265,000

Therefore, the correct answer is d. $265,000, which is Junior plc's profit for the year.

User Wilfredo
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