With dividend payout ratios at near historic lows, more and more investors are including a yield element to their portfolios. But with so many dividend-paying names out there — over 80% of the companies in the S&P 500 are now paying dividends — it’s hard to figure out where to start. So how do you find a good performing dividend stock? It’s simple. Look for companies with large cash reserves and solid balance sheets. That’s why today, we’re taking a look (via The Street.com] at ten great stocks currently offering investors the highest dividends and highest dividend yields. Think of this list as a starter pack for any new income portfolio.