https://www.chegg.com/homework-help/questions-and-answers/jbl-company-s-outstanding-share-capital-december-31-2020-consisted-45-000-shares-5-cumulat-q70902260#:~:text=Question%3A%20Jbl%20Company's%20Outstanding%20Share,Declared%20Dividends%20Of%20P150%2C000.