Foster Company's comparative Balance Sheet at December 31, 2020 reports the following (in millions): 2020 2019 Total Assets 45 35 Total Liabilities 20 18 During 2020, Foster Company earned net income of $10 million and issued $5 million of common stock. Calculate the amount of dividends that Foster Company should report in its 2020 financial statements? $8 million $2 million O $7 million $10 million Nano of the above