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Problem 1: Inasal Company had outstanding 300,000 ordinary shares of P20 par and 60,000 preference share no-par 8% with a stated value of P50. The preference shares are cumulative and nonparticipating. Dividends have been paid every year except the past two years and the current year. The entity paid dividend of P500,000 in the current year. What is the dividend payable to the preference shareholders in the current year?
a. 500,000
b. 480,000
c. 240,000
d. 720,000
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