Creative Food Specialties Inc. reported the following statement of changes in shareholders' equity for the year ended June 30,2020 . The company was founded in 2017 and issued 457 million common shares. There had been no further share transactions until 2020. (Click the icon to view the statement of changes in shareholders' equity.) Requirement 1. The income tax rate is 36 percent. How much income before income tax did Creative Food Specialties report on the income statement? (Round your answer to the nearest million.) Creative Food Specialties reported $ million of income before income tax. Requirement 2. What is the stated value of a common share at June 30, 2019? (Round your answer to the nearest whole dollar.) The stated value of common shares at June 30,2019 , is $ per share. Requirement 3. At what price per share did Creative Food Specialties issue its common shares during the year? (Round your answer to the nearest whole dollar.) The price per share of common shares issued during the year was $ per share. Requirement 4. Creative Food Specialties's statement of changes in shareholders' equity lists the share transactions in the order in which they occurred. What was the percentage of the stock dividend? Round to the nearest percentage. The stock dividend percentage was percent. Statement of changes in shareholders' equity