Edelman, Inc provides the following information for 2017

Net income $190,000
Market price per share of common stock $20.00/share
Dividends paid $2.00/share
Common stock outstanding at Jan. 1, 2017 140,000 shares
Common stock outstanding at Dec. 31, 2017 180,000 shares

The company has no preferred stock outstanding. Calculate the dividend payout ratio. (Round any intermediate calculations and your final answer to two decimal places.)
A) 147.06%
B) 0.63%
C) 20.00%
D) 168.07%

D .D)
Net income $190,000
Average number of common shares outstanding / 160,000
Earnings per share* 1.19
Annual dividend per share $2.00
Dividend payout ratio (2/1.19 )** 168.07%

* Earnings per share = (Net income - Preferred dividend) / Weighted average number of common shares outstanding
**Dividend payout ratio = Annual dividend per share / Earnings per share

Business

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