Final answer:
The subject of this question is Business, and it pertains to the calculation of the percentage of earnings distributed as cash dividends to common stockholders. This percentage is computed by dividing the total cash dividends declared on common stock by the net income of a company.
Step-by-step explanation:
The subject of this question is Business. Specifically, it pertains to the calculation of the percentage of earnings distributed as cash dividends to common stockholders. This percentage is computed by dividing the total cash dividends declared on common stock by the net income of a company.