Abe's Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The company's menu features a broad selection of high-quality steaks and other premium offerings. Assume the information below is from a recent annual report: a. Common stock, $0.01 par value; 100,120,000 shares authorized; 23,563,356 issued and outstanding at the end of the current year, 23,405,356 issued and outstanding at the end of last year. b. Additional paid-in capital: $196,389,000 at the end of the current year and $173,431,000 at the end of last year. c. Retained earnings / (accumulated deficit): ($80,997,000) at the end of last year. d. In the current year, net income was $55,683,000 and a cash dividend of $7,138,000 was paid.