Petty's comparative balance sheets at December $31,2020,$ and December $31,2019,$ report the following $($in millions$).$

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Requirements

year ended December $31,2020.$

Petty issued shares for $$8$ million and paid no dividends.

Petty issued no shares and paid dividends of $$8$ million.

Petty issued shares for $$21$ million and paid dividends of $$4$ million.

for numbers to be subtracted.$)$

Comparative balance sheets