Analyzing and Interpreting Equity Accounts and Comprehensive Income Following is the shareholders' equity section of the 2010 balance sheet for Procter & Gamble Company and its statement of shareholders' equity.

June 30 (In millions, except per share amounts)	2010	2009
Shareholders' Equity
Convertible Class A preferred stock, stated value $ 1 per share (600 shares authorized)	$ 1,277	$ 1,324
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: 2010-4,007.6, 2009-4,007.3)	4,008	4,007
Additional paid-in capital	61,697	61,118
Reserve for ESOP debt retirement	(1,350)	(1,340)
Accumulated other comprehensive income (loss)	(7,822)	(3,358)
Treasure stock, at cost (shares held: 2010-1,164.1, 2009-1,090.3)	(61,309)	(55,961)
Retained earnings	64,614	57,309
Noncontrolling interest	324	283
Total shareholders' equity	$ 61,439	$ 63,382

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 (loss)	Noncontrolling Interest	Treasury Stock	Retained Earnings	Total
Balance June 30, 2009	2,917,035	$ 4,007	$ 1,324	$ 61,118	$ (1,340)	$ (3,358)	$ 283	$ (55,961)	$ 57,309	$ 63,382
Net earnings									12,736	12,736
Other comprehensive income:
Financial statement translation						(4,194)				(4,194)
Net investement hedges, net of $ 520 tax						867				867
Defined benefit retirement plans, net of $ 465 tax						(1,137)				(1,137)
Total comprehensive income										$ 8,272
Dividends to shareholders:
Common									(5,239)	(5,239)
Preferred, net of tax benefits									(219)	(219)
Treasury purchases	(96,759)							(6,004)		(6,004)
Employee plan issuances	17,616	1		574				616		1,191
Preferred stock conversions	5,579		(47)	7				40		--
ESOP debt impacts					(10)				27	17
Noncontrolling interest				(2)			41			39
Balance June 30, 2010	2,843,471	$ 4,008	$ 1,277	$ 61,697	$ (1,350)	$ (7,822)	$324	$ (61,309)	$ 64,614	$ 61,439

(b) How many shares of common stock did Procter & Gamble issue when convertible Class A preferred stock was converted during fiscal 2010?

(c) For "employee plan issuances," at what average price was the common stock issued as of year-end 2010? (Round your answer to two decimal places.)

(e) What cash dividends did Procter & Gamble pay in 2010 for each class of stock?

common dividends =

preferred dividends =Answer