Analyzing and Interpreting Equity Accounts and Comprehensive Income Assume this is the shareholders' equity section of the 2008 balance sheet for Procter & Gamble Company and its statement of shareholders' equity.

June 20 (In millions, except per share amounts)	2008	2007
Shareholders' Equity
Convertible Class A preferred stock, stated value $ 1 per share (600 shares authorized)	$ 1,366	$ 1,406
Non-voting Class B preferred stock, stated value $ 1 per share (200 shares authorized)	--	--
Common stock, stated value $ 1 per share (10,000 shares authorized; shares issued: 2008-4,001.8, 2007-3,989.7)	4,002	3,990
Additional paid-in capital	60,547	59,270
Reserve for ESOP debt retirement	(1,325)	(1,308)
Accumulated other comprehensive income	3,746	617
Treasure stock, at cost (shares held: 2008-969.1, 2007-857.8)	(47,588)	(38,772)
Retained earnings	49,034	41,797
Total shareholders' equity	$ 69,782	$ 67,000

Consolidated Statement of Shareholders' Equity
Dollars in millions; Shares in thousands	Common Shares Outstanding	Common Stock	Preferred Stock	Additional Paid-in Capital	Reserve for ESOP Debt Retirement	Accumu-lated Other Comprehensive Income	Treasury Stock	Retained Earnings	Total
Balance June 30, 2007	3,131,946	$ 3,990	$ 1,406	$ 59,270	$ (1,308)	$ 617	$ (38,772)	$ 41,797	$ 67,000
Net earnings								12,075	12,075
Other comprehensive income:
Financial statement translation						6,543			6,543
Net investement hedges, net of $ 1,719 tax						(2,951)			(2,951)
Other, net of tax benefits						(463)			(463)
Total comprehensive income									15,204
Cumulative impact for adoption of FIN 48								(232)	(232)
Dividends to shareholders:
Common								(4,439)	(4,439)
Preferred, net of tax benefits								(168)	(168)
Treasury stock purchases	(150,121)						(10,047)		(10,047)
Employee plan issuances	45,910	12		1,272			1,196		2,480
Preferred stock conversions	4,642		(40)	5			35		--
ESOP debt impacts					(17)			1	(16)
Balance June 30, 2008	3,032,577	$ 4,002	$ 1,366	$ 60,547	$ (1,325)	$ 3,746	$ (47,588)	$ 49,034	$ 69,782

How many shares of common stock did Procter & Gamble issue when convertible Class A preferred stock was converted during fiscal 2008? Answer

thousand shares (c) For "employee plan issuances," at what average price was the common stock issued as of year-end 2008? (Round your answer to two decimal places.) $Answer

What cash dividends did Procter & Gamble pay in 2008 for each class of stock? common dividends =Answer

($ millions) preferred dividends =Answer

($ millions)