HELP HERE IS WHOLE PROBLEM.IT NEEDS TO BE JOURNALIZED PROPERLY. mAY 15-fILED THE FEDERAL INCOME TAX RETURN FOR 2009. THE TOTAL TAX FOR THE YEAR WAS 124,000. DURING 2009, QUARTERLY DEPOSITS OF ESTIMATED TAX TOTALING 122,700 ;HAD BEN MADE. THE ADDITIONAL TAX OF 1,300 WAS PAID WITH THE RETURN. ON DEC. 31, 2009, THE ACCOUNTANT HAD ESTIMATED THE TOTAL TAX FOR 2009 TO BE 123,600 AND HAD RECORDED A LIABILITY OF 900 FOR FEDERAL INCOME TAX PAYABLE. APR. 15 - PAID FIRST QUARTERLY INSTALLMENT OF 31,000 ON 2010 ESTIMATED FEDERAL INCOME TAX. MAY 3- DECLARED DIVIDEND OF .50 PER SHARE ON THE 40,000 SHARES OF COMMON STOCK OUTSTANDING. THE DIVIDEND IS PAYABLE ON JUNE 2 TO STOCKHOLDERS OF RECORD AS IF MAY 20, 2010 JUNE 2- PAID DIVIDEND DECLARED ON MAY 3. JUNE 15- PAID SECOND QUARTERLY INSTALLMENT OF 31,000 ON 2010 ESTIMATED FEDERAL INCOME TAX. SEPT. 15- PAID THIRD QUARTERLY INSTALLMENT OF 31,000 ON 2010 ESTIMATED FEDERAL INCOME TAX. NOV. 2- DECLARED DIVIDEND OF .50 PER SHARE ON 40,000 SHARES OF COMMON STOCKS OUTSTANDING. THE DIVIDEND IS PAYABLE ON DEC. 2 TO HOLDERS OF RECORD ON NOV. 20. DEC. 2- PAID DIVIDEND DECLARED ON NOV. 2. DEC. 15- PAID FOURTH QUARTERLY INSTALLMENT OF 31,000 ON 2010 ESTIMATED INCOME TAX DEC. 31- TOTAL INCOME TAX FOR 2010 WAS 128,940. RECORD AS AN ADJUSTMENT THE DIFFERENCE BETWEEN THIS AMOUNT AND THE TOTAL QUARTERLY DEPOSITS. ANALYZE: WHAT ANNUAL PER SHARE DIVIDEND WAS PAID TO COMMON STOCKHOLDERS IN 2010?