I don't understand this at all. Can someone please explain how/why/when these computations are done? Thanks

Ex 13-8, TVX company Stockholders' Equity section of balance sheet Common Stockv$&r value, 150,000 shares authorized, 60,000 shares isued and outstanding 4 (e OOD aid-in capital in dxcess of par value, common stock Retained earnings Total stockholders' equity common stock Ebac.-e.u!stgnd.lng 600,000 425,000 550,000 25,000 10% st9di'4dend (FMV T $31/share) +551000 364000 66000 3-for-l stock split 600000 425000 550000 180000