Calculate the amount of dividends declared

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Question - DeBauge Realtors Inc. is a realty firm owned by Jeff and Kristi DeBauge. The DeBauge family owns 100% of the corporation's stock. The following summarized data (in thousands) are taken from the December 31, 2019, financial statements:

For the Year Ended December 31, 2019:

Commissions revenue $143

Cost of services provided 59

Advertising expense 31

Operating income $53

Interest expense 4

Income tax expense 16

Net income $33

At December 31, 2019: Assets

Cash and short-term investments $32

Accounts receivable, net 43

Property, plant, and equipment, net 123

Total assets $198

Liabilities and Stockholders' Equity

Accounts payable $92

Income taxes payable 10

Notes payable (long term) 47

Paid-in capital 24

Retained earnings 25

Total liabilities and stockholders' equity $198.

At December 31, 2018, total assets were $202 and total stockholders' equity was $49. There were no changes in notes payable or paid-in capital during 2019.

Required - Calculate the amount of dividends declared and paid to Jeff and Kristi DeBauge during the year ended December 31, 2019. What proportion of the company's earnings are distributed as dividends?

Reference no: EM132986158

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