J&J Corporation had the following stock issued and outstanding at January 1, 2009: 1. 124,000 shares of $14 par common stock 2. 9,500 shares of $90 par, 7 percent, noncumulative preferred stock. On May 10, J&J Corporation declared the annual cash dividend on its 9,500 shares of preferred stock and a $5 per share dividend for the common shareholders. The dividends will be paid on June 15 to the shareholders of record on May 30.
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