The balance sheet caption for common stock is:

Common stock, $10 par value, 14,000,000 shares authorized, 11,400,000 shares issued, 11,000,000 shares outstanding. (3 points)

(a.) Calculate the dollar amount that will be presented opposite of this caption.

(b.) Calculate the total amount of a cash dividend of $1.00 per share.

(c.) What accounts for the difference between issued shares and outstanding shares?