Dividends in arrears are ) passed dividends on noncumulative preferred stockb) passed dividends on common stockc) a liability on the balance sheetd) passed dividends on cumulative preferred stock

D) passed dividends on cumulative preferred stock

Explanation:

Dividend: The dividend is the amount that is paid to the shareholders out of the profits. The dividend is distributed based on the shareholders investing percentage criteria.  

The dividend in arrears means the dividend which is not yet paid on the expected date.  It is only in the cumulative preferred stock.  

The arrears of dividend is done for the cumulative preferred stock, not for the noncumulative preferred stock, and the dividend is paid to the common stock after preference stock.  

The dividend in arrears are not disclosed in the company balance sheet, it is disclosed in the balance sheet notes.  

So, all other options are incorrect.  

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.