The shareholders' equity of ILP Industries includes the items shown below. The board of directors of ILP declared cash dividends of $$8$ million, $$20$ million, and $$150$ million in its first three years of operation$-2024,2025,$ and $2026,$ respectively.

$\backslash$table$[[,$Common stock,$($$ in millions$)],[,$Paid$-$in capital$-$excess of par, common,$$100$