The authorized capital of the Company consists of 10 th. Shares with par value of 100 rubles. Table 6 shows the state of assets and liabilities of the company at the end of the year in the nomenclature of articles sufficient for building balance.


Table 6

Data on the enterprise

Thousands. Rub.

Item Amount

Reserve capital 50

Cash 140

Accounts receivable (net) 655

Long-term borrowings 400

Inventories 1580

Retained profit of previous years 744

Short-term payables 591

Fixed assets (net) 650

Profit for the year?


Required:

a) calculate the profit for the period;

b) make a distribution of profits, given the minimum legal requirements with regard to the formation of reserve funds;

c) build a balance sheet;

d) to calculate the maximum amount that can be spent on the payment of dividends from the profit of the reporting year;

d) calculate the amount of the dividend per share in this case.