Help! I am having trouble finishing up with my homework. I don't know where the cash dividends and the shares outstanding are coming from. I need to fill out the excel cell with a formula and all the answers I see here are not clear on that.

I understand on the income statement under shares outstanding go a 10,000 but how? I need a formula

On the statement of cash flows under cash dividends goes 60,000 I need the formula.

Note: Cells with a green background are the missing cells in the problem. New Smyrna Surf Shop Balance Sheets For the Years 2019 and 2020 Notes: Shares Outstanding 7,500 A B C New Smyrna Surf Shop Statement of Cash Flows For the Year 2020 Cash Flows from Operations Net Income Depreciation Expense Change in Accounts Receivable Change in Inventories Change in Accounts Payable $120,540 7,148 (11,248) (8,276) 1,589 Total Cash Flows from Operations $109,753 Cash Flows from Investing Change in fixed assets (41,704) Total Cash Flows from Investing (41,704) Cash Flows from Financing Change in Notes Payable (3,025) Change in Long-Term Debt 755 Change in Common Stock Change in Paid-In Capital Cash Dividends Total Cash Flows from Financing Net Change in Cash Balance $5,779 Check answer against Balance Sheet Beginning Cash From Balance Sheet 15,187 Ending Cash From Balance Sheet Net Change in Cash Balance $5,779 Note: Cells with a green background are the missing cells in the problem. New Smyrna Surf Shop Balance Sheets For the Years 2019 and 2020 Notes: Shares Outstanding 7,500 A B C New Smyrna Surf Shop Statement of Cash Flows For the Year 2020 Cash Flows from Operations Net Income Depreciation Expense Change in Accounts Receivable Change in Inventories Change in Accounts Payable $120,540 7,148 (11,248) (8,276) 1,589 Total Cash Flows from Operations $109,753 Cash Flows from Investing Change in fixed assets (41,704) Total Cash Flows from Investing (41,704) Cash Flows from Financing Change in Notes Payable (3,025) Change in Long-Term Debt 755 Change in Common Stock Change in Paid-In Capital Cash Dividends Total Cash Flows from Financing Net Change in Cash Balance $5,779 Check answer against Balance Sheet Beginning Cash From Balance Sheet 15,187 Ending Cash From Balance Sheet Net Change in Cash Balance $5,779