At December 31,2014, the records of Kozmetsky Corporation provided the following selected and incomplete data:

Common Share: no changes during 2014

Shares authorized: 5,000,000

Shares issued ? issue price $1 per share

Net income for 2014: $ 4 800 000

Common shares account : $ 1 500 000

Dividends declared and paid during 2014: $ 2 per share

Retained earnings balance, January 1, 2014: $82,900,000

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Shares issued

Shares outstanding

Earning per share

Total dividends paid on common shares during 2014