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The company issued 10,000,000 ordinary share and repurchase 10% of it on the same year. 2 weeks before the year end which is Dec 15,2018,

The company issued 10,000,000 ordinary share and repurchase 10% of it on the same year. 2 weeks before the year end which is Dec 15,2018, the company declared that devidend will be paid on Jan 15, 2019. Devidend per share is $2. How much is the liability that appears in the statement of financial position at Dec 31, 2018?

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