please help!! i dont know how to find the dividend on each outstanding share of COMMON STOCK??!!

National Companies, reported the following account balances on January 1. The company entered into the following transactions during the year. January 15 Issued 12,000 shares of $1 par common stock for $64,000 cash. January 31 collected $3,000 from customers on account. February 15 Reacquired 3,140 shares of $1 par common stock into treasury for $34,540 cash. March 15 Reissued 2,140 shares of treasury stock for $25,540 eash. August 15 Reissued 600 shares of treasury stock for $4,600 eash. september 15 Declared (but did not yet pay) a $1 cash dividend on each outstanding share of common stock. october 1 Issued 100, 10-year, $1,080 bonds, at a quoted bond price of 101 . october 3 Wrote off a $1,500 balance due from a customer who went bankrupt. December 29 Recorded $244,000 of service revenue, al1 of which was collected in cash. December 30 Paid $214,000 cash for this year's wagea through December 31. (Ignore payroll taxes and payroll deductions.) December 31 calculated $10,000 of depreciation for the year to be recorded. (Ignore accrual adjustments for intere and incorre taxes.) Requirement General Ledger > Journal entry worksheet 1 2 3 4 5 8 13 Declared (but did not yet pay) a $1 cash dividend on each outstanding share of common stock. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Prepare the closing entry for Dividends. Record the transaction. Note: Enter debits before credits