Dividends. Wilder Corporation’s common stock account for 20X3 and 20X2 showed: Common stock, $10 par value $45,000 The following data are provided relative to 20X3 and 20X2: 20X3      20X2 Dividends...

Dividends. Wilder Corporation’s common stock account for 20X3 and 20X2 showed:

Common stock, $10 par value $45,000

The following data are provided relative to 20X3 and 20X2:

20X3      20X2

Dividends                                            $2,250   $3,600

Market price per share                  $ 20       $ 22

Earnings per share                           $ 2.13   $ 2.67

(a) Calculate the dividends per share, dividend yield, and dividend payout, and (b) evaluate the results.