Irwin, Inc. had 200.000 ordinary shares outstanding before a share split occurred, and 600.000 shares outstanding after the share split. The share split was 0 1-for-3 O2-for-6. O 1-for-6 O 3-for-1 Freidrichs Company has issued and outstanding 11,000 shares of cumulative, 5%, 50 par value preference shares which it sold for 54 per share at the beginning of 2018. The company has never paid preference dividends. As of December 31, 2020, dividends in arrears are 55,000 O CB2.500 89.100. 101.250