The balance sheet caption for common stock is the following:

Common stock, $$2$ par value, $2,430,000$ shares authorized, $1,620,000$ shares issued,

$1,000,000$ shares outstanding

$$?$

Required:

a$.$ Calculate the dollar amount that will be presented opposite this caption.

b$.$ Calculate the total amount of a cash dividend of $$0\mathrm{.}10$ per share.

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

a$.$ Amount

b$.$ Cash dividend

c$.$ Difference between issued shares and outstanding shares