Unilever Group reports the following equity information for the years ended December 31, 2007 and 2008 (euros in millions).

December 31	2008	2007
Share capital		484			484
Share premium		121			153
Other reserves		(6,469	)		(3,412	)
Retained profit		15,812			15,162
Shareholders equity		9,948			12,387

1.	Match each of the three account titles share capital, share premium, and retained profit with the usual account title applied under U.S. GAAP.

a.	Share capital	(Click to select)Retained earningsPaid-in capital in excess of par value, common stockCommon stock, par value
b.	Share premium	(Click to select)Paid-in capital in excess of par value, common stockCommon stock, par valueRetained earnings
c.	Retained profit	(Click to select)Common stock, par valueRetained earningsPaid-in capital in excess of par value, common stock

2.	Prepare Unilevers journal entry, using its account titles, to record the issuance of capital stock assuming that its entire par value stock was issued on December 31, 2007, for cash. (Enter answers in millions of euros and not in whole euros. Omit the "" sign in your response.)

General journal	Debit	Credit
(Click to select)SalesShare capitalCashDividendsShare premiumRetained profitBills receivableRetained earnings
(Click to select)Bills receivableShare premiumDividendsShare capitalRetained profitRetained earningsCashSales
(Click to select)CashSalesRetained earningsBills receivableShare capitalRetained profitDividendsShare premium

3.	What were Unilevers 2008 dividends assuming that only dividends and income impacted retained profit for 2008 and that its 2008 income totaled 2,692? (Enter answers in millions of euros and not in whole euros. Omit the "" sign in your response.)

Dividends