(Learning Objective 4: Reporting shareholders’ equity after a stock split) Griffi n Corp. had the following shareholders’ equity at March 31 (dollars in millions, except par value per share):

Ordinary share, €0.30 par, 500 million shares authorized, 450 million shares issued.................

Additional paid-in capital........................................

Retained earnings....................................................

Other equity............................................................

Total shareholders’ equity..................................

€ 135 315 2,393

(146)

€2,697 Shareholders’ Equity On May 3, Griffi n split its €0.30 par ordinary share 3-for-1.

❙ Requirement 1. Prepare the shareholders’ equity section of the balance sheet immediately after the split.