If a cash dividend is declared of $3 per share on outstanding common stock, how do I calculate the amounts needed for the journal entries? I have values for paid-in capital stock options, paid-in capital in excess of par, paid in capital, treasury stock, the number of shares authorized for both preferred and common stock. The question also states the paid-in capital from stock options relates to options granted from 1/1/11 to 1/1/15, and the remaining expected benefit period is two years.