I have an information on the balance sheet:

Liability:
20 year bonds, $1,000 par @ 8% (couppon due 12/31//24) $40,000,0000
Notes/Accounts Payable $2,000,000

Shareholdder's Equity (S/E):

Common Stock, $1 par 1,000,000
Retained Earnings 18,100,000

Net income: $3,000,000

Hope someone can help me to find payout dividend per share.

Thanks.

I don't see where you have the information to figure this out. Are you leaving anything out?

Is this from homework or is this a real corporate statement? A corporate statement should just have on it how much was paid in dividends and you wouldn't have to figure it out.