5 MARKS cember 31, 2018 Shine Company had 200,000 ordinary shares and 10,000 shares of 4%, ar valse cumulative perference shares outstanding. No dividends were declared on either erence or ordinary shares in 2018 or 2019, On February 10, 2020, prior to the issuance of ial statements for the year ended December 31, 2019, Shine declared a 100% stock split linary shares. Net income for 2019 was $720,000. In its 2019 financial statements Shine's 2019 earnings per share