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Problem 1: As of Dec. 31, 2020, CC Corporation has 10% Preference shares (cumulative and participating) with outstanding shares of 6,000, P100 par; Ordinary shares of 10,000 with P40 par value and retained earnings of P800,000. Dividends were in arrears for 2 years. Dividends declared for 2020 amounted to P400,000. How much are the dividends per share on Preference share at the end of 2020?
Option 1: P11.20
Option 2: P25
Option 3: P48
Option 4: P66.67
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