Final Exan Question 3 (10 marks) On Norrel Mines statements, retained earnings are $3,000,000, accumulated depletion on nickle properties is $1,500,000 and common share capital is $6,050,000. The company's board of directors declares and pays a dividend of $3.50 per share on the 2 milion shares outstanding is declared and paid by Norrel's board of directors. Instructions Prepare the journal entries for the transaction and then show the return on investment per share and return on capital per share