ohh dear, i can try to imagine, that’s hell of a weather…thanks a lot sir again..have a safe trip to ur destination , basically when the dividend is accounted we have to add it back to get the balance RE( as well as deductg PAT), i have seen that in qu 2 tested wen the examiner tells u that the div was paid and accounted in sofp then he asks u to construct socie, where he wants u to add back that div to the original openg re balance then deduct it down to get closg re balance..i guess all that follow the same logic wen he mentions..the dividend has been accounted rgt?