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Solution
Dividend per share= total dividend paid out to common stock holders/no of common stock
No of common stock = total value given as per balance sheet/face value of a common stock
= 100000/10
= 10000 common stock
Total dividend paid to common stock holders= 10000 (as per comparative retained earnings
statement)
Dividend per share = 10000/10000
= 1 per common stock
Dividend yield= annual dividend paid per common stock/current price of common stock
Annual dividend paid per common stock= 1per common stock
Current price per share is not given in this question so face price is taken as current price.=10
Dividend yield = 1/10
= 10%

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