What is the amount of cash dividends to be paid if a $1 per share dividend is declared?

What is the amount of cash dividends to be paid if a $1 per share dividend is declared?

The charter of a corporation provides for the issuance of 100,000 shares of common stock. Assume that 60,000 shares were originally issued and 5,000 were subsequently reacquired. What is the amount of cash dividends to be paid if a $1 per share dividend is declared?
Answer
$60,000
$5,000
$100,000
$55,000

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