The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $$44$ million, $$80$ million, and $$270$ million in its first three years of operation$-2024,2025,$ and $2026,$ respectively.

$\backslash$table$[[$Common stock,$($$ in millions$)],[$Paid$-$in capital$-$excess of par, common,$$220$