Unilever Group reports the following equity information for the years ended December 31, 2009 and 2010 (euros in millions).
| December 31 | 2010 | 2009 | ||||
| Share capital | € | 486 | € | 486 | ||
| Share premium | 139 | 169 | ||||
| Other reserves | (6,457 | ) | (3,427 | ) | ||
| Retained profit | 15,827 | 15,178 | ||||
| Shareholders’ equity | € | 9,995 | € | 12,406 | ||
| 1. | Match each of the three account titles share capital, share premium, and retained profit with the usual account title applied under U.S. GAAP. |
 2. Prepare Unilever’s journal entry, using its account titles, to record the issuance of capital stock assuming that its entire par value stock was issued on December 31, 2009, for cash.  3. What were Unilever’s 2010 dividends assuming that only dividends and income impacted retained profit for 2010 and that its 2010 income totaled €2,679? (Enter answers in millions of euros and not in whole euros.)  Explanation: 3.
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